Vezi explicaţiile din discuţie.

Deocamdată nu sunt 100% convinsă, dar poate te ajută măcar ca idee de pornire. Sper să intervină şi să ne lumineze colegii jurişti :-)

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Note added at 18 hrs (2010-07-14 11:10:59 GMT)
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http://minnlawyer.com/wp-files/pdf/Thornberg-v-COR.htm
The Commissioner assessed Marci Thornberg ('Appellant') with personal liability for Premier's unpaid tax liability by Order dated October 27, 2008 ('Order'). On December 23, 2008, Appellant filed a timely Appeal with this Court from the Order. On February 23, 2009, the Commissioner filed a timely Answer to the Appeal, affirmatively alleging that this Court lacks subject matter jurisdiction over the Notice that assessed Premier for sales tax liability.

The Commissioner seeks summary judgment as to Appellant's ***personal liability for Premier's unpaid sales/use tax*** based upon Appellant's admissions during discovery that she was the majority shareholder of Premier during the period of its tax liability, made several loans to the company, was a company officer with contract signing authority, and determined, solely or jointly with others, employee salaries for Premier and had joint authority to make hiring and firing decisions.

The parties also agree that Appellant had control of, supervision over, and responsibility for, jointly with Premier's accountant, filing the company's sales tax returns and making sales tax payments to the Minnesota Department of Revenue. There is no dispute as to Appellant's responsibility for day-to-day management at Premier.