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California S Corp - Bankruptcy and Taxes?

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Helpwithmybusin

Junior Member
What is the name of your state? California

Good day,

I have owned a California S Corp for the past 7 years, of which the past 6 years it has had no revenue, expenses or assets. I received a bill from the California Franchise Tax Board last week for a “privilege tax” of $800 (plus an additional $400 in penalties and fees) for my 2003 California tax return. Since the business has been alive (albeit without any activity) for the past 6 years, I’m assuming I will received a similar bill for years 2004 through 2007. If I get bills for everything, I’m guessing total taxes and penalties could be upwards of $7,000.

Unfortunately, I haven’t been as diligent with this business as I should have. I hadn’t filed a California tax return since 2003 (although I have been filing federal). Also, I haven’t been keeping regular board minutes (I know… my fault…)

My questions:

1. If I were to file a chapter 7 bankruptcy, would it wipe these taxes out and allow me to close the business?
2. I read that if I had been claiming a loss on the business, it wouldn’t be subject to the above tax. Is it possible to amend my returns and pay myself $1 so there would be a loss on the business? (Note: this sounds shady, but just curious if it’s legal).
3. I attempted to close the business just recently (before I got the tax bill), and they said the business had been suspended (obviously because of the tax bill). Is there a way to at least put a halt on new taxes until I figure this out?
4. Can the California Franchise Tax board hold me personally liable for the taxes, or are they limited to the extent of the businesses assets (i.e. nothing)?

Thanks for any help you could provide!

By the way, I know I should consult a bankruptcy attorney, but I was hoping to get some advice before taking action.
 


JustAPal00

Senior Member
Taxes are not included in BK's. The penalties and interest are. The person responsible for making the financial decisions for the business will be laible for the business tax debt.
 

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