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Many corporate officers and responsible employees may be exposing their personal assets to liability for unpaid corporate payroll taxes. The authors discuss where liability may arise and identify strategies to avoid personal liability.
VanLoenen, Darrell and Holland, Joseph W.
"Payroll Taxes and Personal Liability,"
1, Article 3.
Available at: http://digitalcommons.fiu.edu/hospitalityreview/vol11/iss1/3