Rock v. Department of Taxes

We explore today under what circumstances the Tax Department may hold an individual personally liable for a corporation’s delinquent trust taxes, especially those of a small, closely held corporation. Appellant John Rock appeals the superior court decision affirming the Tax Department’s (“Department”) determination that he is personally hable for outstanding trust taxes owed by Whitecaps, Inc. He argues that the Department apphed the wrong legal standard in concluding he was personally responsible for the taxes, that the Department erroneously inferred a duty to remit taxes from the mere fact…