回复：求问：加州 Franchise Tax Board 要我公司补税的问题

无论你是07年，现在或将来close这公司， 你都必须付清公司的tax liability才能让你legally close it。公司账上无钱does not constitutes the waive of tax liability. 如果你公司账上无钱， 会让公司法人提供个人银行账号或财产to secure it.

至于你的会计师，告了他也是没有用的。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.