{"id":118,"date":"2008-08-09T09:42:26","date_gmt":"2008-08-09T13:42:26","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=118"},"modified":"2008-08-09T09:43:29","modified_gmt":"2008-08-09T13:43:29","slug":"law-firm-ruled-liable-for-predecessors-unpaid-payroll-taxes","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2008\/08\/law-firm-ruled-liable-for-predecessors-unpaid-payroll-taxes\/","title":{"rendered":"Law Firm Ruled Liable for Predecessor&#8217;s Unpaid Payroll Taxes"},"content":{"rendered":"<p><span style=\"font-size: 10pt; font-family: Verdana; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\">A successor law firm is liable for unpaid payroll taxes of its predecessor and could not prevent the IRS from levying and placing liens on its accounts. In <em style=\"mso-bidi-font-style: normal;\"><a href=\"http:\/\/www.paed.uscourts.gov\/documents\/opinions\/08D0788P.pdf\" target=\"_blank\">Hwang Law Firm, LLC v. United States<\/a><\/em>, DC PA, C 07-2973 LFS, July 9, 2008, the court looked at continuity of ownership, continuation of enterprise, cessation of business, and assumption of obligations. In the predecessor, Hwang and Associates (H&amp;A), and the successor, Hwang Law Firm, LLC, (HLF) Samuel Y. Hwang, a Pennsylvania attorney, was the \u201csole owner, officer, director, and stockholder.\u201d The firms used some of the same office space and office equipment, had the same telephone and fax numbers, and passed client contracts and files from H&amp;A to HLF. \u201cConsidered cumulatively, the balance of evidence on each factor\u201d persuaded the court to grant summary judgment to the US on its claim that HLF was a successor to H&amp;A under Pennsylvania law and therefore liable for payment of the unpaid employment taxes.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A successor law firm is liable for unpaid payroll taxes of its predecessor and could not prevent the IRS from levying and placing liens on its accounts. In Hwang Law Firm, LLC v. United States, DC PA, C 07-2973 LFS, July 9, 2008, the court looked at continuity of ownership, continuation of enterprise, cessation of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[220,218,216,214,219,221,215,222,217],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/118"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=118"}],"version-history":[{"count":0,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/118\/revisions"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}