Other Federal Laws and Regulation R09-03B

Factors the court will use to determine a responsible person.

1. Actual authority or ability.
2. An officer or director.
3. Owner or part-time owner.
4. Active day-to-day manager.
5. Ability to hire or fire.
6. Check signing authority.
7. Control over bank accounts and disbursements.
8. Who decides which, when and what debts are paid.