Have you ever wondered how the Comptroller can hold an officer or director of a business personally liable for a tax assessment against a business? Unfortunately, this situation is common and our firm has handled a variety of cases involving personal liability issues.
An article written by Jimmy Martens recently published in the Spring 2017 edition of the Texas Tax Lawyer explains how the Comptroller has authority to pursue an officer or director individually. The article also provides an overview of what defenses are available to an individual who seeks to challenge a personal liability assessment.
You can view the Spring 2017 edition of the Texas Tax Lawyer here.