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Changes for Some Post-Foreclosure Evictions

Until May of 2009, the recipient of a Public Trustee’s deed (the “PT Deed”) following a foreclosure sale could immediately begin the eviction process of any occupant of a residential property in Colorado. Now, with the passage of the Federal Protecting Tenants at Foreclosure Act (the “Act”), depending on the circumstances, options available to the … Continue Reading

Delinquent Payroll Taxes and the Trust Fund Recovery Penalty

  Delinquent Payroll Taxes and the Trust Fund Recovery Penalty Can officers and directors of a corporations be held personally liable for delinquent payroll taxes? Yes, they can. If you currently are or are considering becoming a corporate officer or director, you should be aware of the possibility of personal liability for unpaid employee withholding … Continue Reading

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