An assessment (called a Notice of Tax Due) may be issued to any or all responsible managers of an Limited Liability Company in instances where the Limited Liability Company owes certain trust fund tax liabilities to the Commonwealth. This assessment is treated exactly like any other Notice of Tax Due (tax bill) and the manager is afforded the same protest and appeal rights.
Limited Liability Company manager may be personally and individually assessed for the following type taxes:
A valid protest by the Limited Liability Company manager would involve one of the following questions:
- Was the assessed individual a manager of the Limited Liability Company at the time the liability became due?
- Did the assessed individual have control over the Limited Liability Company business or financial affairs at the time the liability became due?
Any protest must be submitted in writing before the protest period expiration date and must contain the reasons for protest along with all appropriate supporting documentation.
The assessment becomes due and payable to the Department of Revenue 45 days after assessment when no protest is filed or when the protest is resolved. Once the assessment is final, the Department of Revenue may collect the tax liability utilizing all avenues of enforced collection action.
To avoid enforced collection action the Limited Liability Company manager should contact the Department of Revenue immediately upon receipt of the assessment to make satisfactory arrangements, either by paying the tax liability in full or through an approved payment agreement.
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