The District of Columbia has a statute, DC Code Title 51-104(n) that pierces the veil for corporations having less than 35 shareholder. We also have a criminal statute, DC Code Tile 51-119(b), that makes corporate officers criminally liable for failure to pay taxes. We actually haven't used either of the in the time I've been here...-Michael Milwee,DC Dept Employment Sercices -----Original Message----- From: wiaattorneys-bounce@xxxxxxxxxxxxx [mailto:wiaattorneys-bounce@xxxxxxxxxxxxx]On Behalf Of Jack Gannon Sent: Thursday, March 10, 2005 11:45 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 DISCLAIMER: The information in this message is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please immediately notify us by telephone and return the original message to us.