Responsible Person Assessments

New York City and State Tax Controversies

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If a business has unpaid State sales or payroll withholding tax, the State Tax Department may go after the personal assets of individuals they deem “responsible persons”.

The word “responsible” in this context is synonymous with “liable”.

The State holds a responsible person personally liable for 100 percent of a business’ unpaid withholding or sales tax, regardless of this individual’s stake in ownership of the business. Sales tax never belongs to the business – rather, the business collects it, holds it in trust for New York State, and is expected to remit it promptly. Failure to remit sales tax collected is a CRIME.

Contact us immediately if you receive word from the New York State Tax Department that you are being pursued as a responsible person! This is very serious and impacts not only your business but yourself and your family.

Fill out the form below or call us at 646-326-9971 for a free in-office consultation.