Firm Update No. 2022-04本所动态 2022-04 号
In re Sales Tax Assessed Against a Former Restaurant Owner: About $51,800 Compromised for $11,606前餐馆东主被追缴销售税案：约51,800美元税款以11,606美元和解
- Practice领域
- Tax Disputes & Resolutions税务争议和减免
- Jurisdiction管辖
- New York State Department of Taxation and Finance纽约州税务及财政厅
- Our role本所角色
- Counsel to the taxpayer纳税人代理律师
- Status进展
- Offer in compromise accepted May 20222022年5月和解要约获接受
IFacts事实
The client, a retired former restaurant owner, was assessed personally for about $51,846 in New York sales tax, penalty and interest owed by a restaurant company that he said he had sold years earlier. The Department treated him as a person responsible for collecting the company's tax. He had limited income and a prior bankruptcy.客户是一名已退休的前餐馆东主，因其所称多年前已出售的一家餐馆公司所欠的纽约州销售税、罚款及利息，被个人追缴约51,846美元。税务厅将其认定为负有代收公司税款责任的人士。客户收入有限，此前曾申请破产。
IIQuestions Presented争议问题
(1) When is an officer or owner personally liable for a company’s unpaid sales tax? (2) How can an individual who cannot pay the full assessment resolve it?（一）公司高管或东主在何种情况下须对公司欠缴的销售税承担个人责任？（二）无力全额缴纳的个人如何了结该税款？
IIIRelevant Law相关法律
N.Y. Tax Law §§ 1131(1), 1133(a): person required to collect tax; responsible officer; personal liability; actual authorityN.Y. Tax Law §§ 1131(1), 1133(a)：代征义务人；责任高管；个人责任；实际权限
N.Y. Tax Law § 171, subd. fifteenth: offer in compromise; fixed and final liability; doubt as to collectibility; undue economic hardshipN.Y. Tax Law § 171, subd. fifteenth：和解要约；确定终局税务责任；可收取性存疑；过度经济困难
Form DTF-4.1; Form DTF-5: offer in compromise application; sworn statement of financial conditionForm DTF-4.1; Form DTF-5：和解要约申请；经宣誓之财务状况陈述
IVDisposition结果
On May 30, 2022 the Department confirmed an accepted offer in compromise, payable in 48 monthly installments of $241.79 (about $11,606 in total) beginning July 15, 2022, in full satisfaction of an assessment of about $51,846.2022年5月30日，税务厅确认接受和解要约，自2022年7月15日起分48期每月支付241.79美元（合计约11,606美元），以了结约51,846美元的追缴税款。
Client details are withheld to protect confidentiality. Prior results do not guarantee a similar outcome.为保护客户隐私，相关信息已隐去。过往结果不保证类似案件的结果。