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Unfortunately, if your LLC went out of business and you owed any back taxes, then the members of the LLC become personally liable for back taxes. This is why they are coming after you personally for those taxes.
There is a 10 year statute of limitations in CT and for the IRS to collect back taxes, but I am afraid there is a 15 year statute of limitations for property taxes, so if this is property taxes they can still pursue the delinquency.
Generally, they will negotiate with the tax payer and agree to waive a good bit of that interest, but legally they can pursue the members owners of the corporation
or LLC personally for that money (because the government always get their taxes).
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