QUESTION
How could I access to tax records for a dissolved company?
Asked on Jul 22nd, 2015 on Taxation - Michigan
More details to this question:
I am involved in litigation where it would be helpful to obtain tax records for two dissolved companies, one dissolved via bankruptcy, the other by a simple dissolution filing. The former corporate officer will not sign a 8821. The Judge won't force him to do so unless I can show the officer has authority. IRC 6103 does not spell that out clearly enough. The IRS says I cannot get the info through a FOIA request. Any suggestions.
3 ANSWERS
Commercial & Bankruptcy Law Attorney serving Powell, OH
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Ronald K. Nims
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By definition, the officer ceases to have any corporate authority upon dissolution of the corporation. I would recommend that you subpoena the information from the IRS and if the IRS refuses, then get a court order.
Answered on Jul 22nd, 2015 at 3:00 PM
The authority to obtain tax records is entirely a matter of the rules of the tax authority. Check with the IRS and the state income tax authority (Oregon Dept. of Revenue for Oregon) for the rules for each. I expect that a shareholder can obtain the tax records for a dissolved corporation.
Answered on Jul 22nd, 2015 at 2:07 PM
Appellate Attorney serving Grosse Pointe Farms, MI
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Musilli Brennan Associates, PLLC
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You should be able to subpoena the records if they are relevant. See your attorney about the issue.
Answered on Jul 22nd, 2015 at 2:02 PM