In a recent tax court case a company’s CEO and CFO were found liable for its past-due employment taxes, according to the appeals court.
Although both officers began working for the firm after it fell behind on its payroll taxes, they discovered the full extent of the liability soon after they came aboard. They had check signing authority and paid creditors other than IRS. That makes them responsible for the shortfall.
This is an area that the IRS consistently has gone after any and all who may have the ability to pay the taxes.
Schiffmann, 1st Cir.