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As long as the corporation is not dissolved - it is legally exists while it might stop business operations.The corporation is still liable for the debts - including unemployment taxes.The issue is not to relief the corporation from the debt - but whether corporate officers may be personally held responsible.However - when the corporation is dissolved and there is no money to pay the debt - there would not be to an issue.
the corporation cannot be dissolved due to owed sales taxes (which will be paid off). can the unemployment taxes attache to shareholder personally? how about payroll taxes which are not the trust fund portion?
Indeed payroll taxes paid by the corporation are classified as the trust fund money.