California uses a statute in our Unemployment Insurance Code (section 1735) to pierce the corporate veil. According to the attorney in my office who is familiar with this area, our efforts have been very effective and successful. CONFIDENTIALITY NOTICE: This communication with its contents may contain confidential and/or legally privileged information. It is solely for the use of the intended recipient(s). Unauthorized interception, review, use or disclosure is prohibited and may violate certain applicable laws including the Electronic Communications Privacy Act. If you are not the intended recipient, please contact the sender and destroy all copies of the communication. Vera Sandronsky EDD Legal Office (916) 654-8410 -----Original Message----- From: wiaattorneys-bounce@xxxxxxxxxxxxx [mailto:wiaattorneys-bounce@xxxxxxxxxxxxx]On Behalf Of Jack Gannon Sent: Thursday, March 10, 2005 8:45 AM To: wiaattorneys@xxxxxxxxxxxxx Subject: [wiaattorneys] Personal Liability for Payment of UI Taxes Indiana has a statute attaching personal liability to payment of UI contributions, penalties, and training assessments under our Incumbent Worker program. We have not previously used this in our collections efforts because it seems to run counter to courts' reluctance under common law to "pierce the corporate veil" and hold officers and agents of a corporation liable. Can anyone offer me any guidance on this? John L. Gannon Staff Attorney IN Department of Workforce Development 10 N. Senate Avenue Indianapolis, IN 46228 Phone: 317-232-7482 Fax: 317-233-1884