Responsible Person AssessmentsNew 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.

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Bradley R. Bailyn, Esq. , Founder

Bailyn Law provides comprehensive legal and advisory services to closely held and family businesses seeking to capitalize on opportunities, avoid or mitigate risks and create long-term stability through good management and diligent business decisions. We help owners and directors structure successful transactions to improve profitability and liquidity including purchasing and selling entire companies or certain assets, restructuring the ownership, management and operations of the business, raising capital or entering joint venture agreements. We serve as general counsel for our clients, fulfilling daily needs and building long-term relationships of trust and confidence.

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The Bailyn Law Firm, P.C


6301 Mill Lane
Brooklyn, NY 11234


One Rockefeller Plaza, Tenth Floor
New York, NY 10020

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