Executives Can Be Held Personally Liable in Suit Over Company’s False Tax Returns—C.A.

Top-level executives of a technology company were properly held personally liable, in a civil action by an individual, for filing false financial returns, Div. Three of the Fourth District Court of Appeal has held, rejecting their contention that only the company was the “filer” and it therefore solely bore responsibility for fraudulent representations as to the nature of a pay-off pursuant to a settlement agreement.