Hello and thank you for using Just Answer. Only the corporation and the people responsible for paying the employment tax will be held liable for payment of the employment tax.
If you were responsible for paying the employment tax for the corporation and the corporation does not pay the tax due, the IRS will charge you with a trust fund recovery penalty equal to 100% of the total tax due.
Any new corporations you start will not be responsible for any unpaid tax owed from other corporations you owned but the IRS can attach a tax lien against you and any shares or assets you own in other corporations.
Enrolled Agent
10 years self employed , Income Tax Preparation & Representation