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Defending Business Executives Against Personal Sales Tax Liability in Pennsylvania

December 5, 2018
Kevin Sweeney and Adam Koelsch

In a blog post published on December 5 on PICPA’s CPA Now, shareholder Kevin Sweeney and senior counsel Adam Koelsch discuss how business owners and tax representatives may not realize that the Pennsylvania Department of Revenue can impute tax liabilities to the owners personally if they are considered to be “responsible parties.”

Sweeney and Koelsch emphasize that although under Pennsylvania law most active businesses owners and officers are de facto responsible parties, this may not always be the case due to a recent Commonwealth Court decision, City of Philadelphia v. Righter