[wiaattorneys] Re: Personal Liability for Payment of UI Taxes

  • From: "Milwee, Michael (DOES)" <Michael.Milwee@xxxxxx>
  • To: "'JGannon@xxxxxxxxxxxxxxx'" <JGannon@xxxxxxxxxxxxxxx>, wiaattorneys@xxxxxxxxxxxxx
  • Date: Fri, 11 Mar 2005 11:14:07 -0500

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

-----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

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