CCH Tax Day Report A New York administrative law judge (ALJ) held that an individual taxpayer was personally liable for the unpaid sales and use taxes of two automobile dealerships because he was a responsible officer of both. Initially, the ALJ held that the taxpayer was estopped from challenging the notices of determination on the […]
The post New York ~ Sales and Use Tax: Corporate Officer Personally Liable for Corporations’ Unpaid Taxes; Indirect Audit Method Upheld appeared first on Tax & Accounting Blog.