You are not personally liable for the $800 minimum tax unless you dissolve the corporation. Assets of the Corporation are subject to lien and levy for the payment of these taxes, but not your personal assets. Do not dissolve the company until you discuss this situation with an attorney.
You cannot force them to send you the id number. However, send them a form W-9, Request for Taxpayer ID Number. Prepare a letter and send it to them with this form and let them know that you intend to report the interest and their names to the IRS. In the future, get the ID number at the closing of the deal to exactly avoid this situation.
The first thing you need to do is get her to amend the 1099 for the correct information. If she will not, then you will need to report the error to the IRS. Be prepared to document what actually was paid to you. Your accountant should then report the correct amount of income on your tax return. The IRS will probably still send you a notice on this since what you report will not match the 1099 you received. Have your file ready with the letter you sent to the employer, their refusal to...
I agree with attorney Larson. You really have nothing more than a suspicion. The IRS typically wants more than this. They want facts and hard evidence to support your claims. You also need to be careful about what you say. If you do not have hard facts to support these claims you could risk getting sued by this company.
You are not taxed on gifts as the recipient even when you are a U.S. Citizen. So no, you will not be taxed. You may have reporting requirements to the U.S. government depending on how much money you move into the country.
Since you filed the returns as Joint returns you are jointly liable with your husband for these taxes. The IRS has a 10 year statute of limitations on the collection of taxes. It is possible from the dates that you stated that some of these taxes are past the collection statute. This should be analyzed. It will depend on when the taxes were filed. When you receive the money into your bank account the IRS can levy on it. The best approach is to now establish a voluntary payment plan or...
Not only is it possible, but it may be required. Obtain a W-9 from the person to get the information necessary to complete the 1099, then complete the 1099 and prepare a 1096 form to go with it. If you do not know how to do this, you should hire a local tax professional to do it for you.