回複：求問：加州 Franchise Tax Board 要我公司補稅的問題

無論你是07年，現在或將來close這公司， 你都必須付清公司的tax liability才能讓你legally close it。公司賬上無錢does not constitutes the waive of tax liability. 如果你公司賬上無錢， 會讓公司法人提供個人銀行賬號或財產to secure it.

至於你的會計師，告了他也是沒有用的。You are the one who signed the tax return and declared under penalties of perjury that you have examined……, it is true, correct, and complete.