In 11/2005, I closed an S-Corp, for which I always paid the appropriate taxes and was the sole shareholder, officer and director. The biz got audited and the NYS Sale Tax Dept claims it owes 330k still for a 6 year period. One of which the store was closed (2006). They are garnishing my wife's salary unjustly as she never worked, never was affiliated, never authorized to sign checks, never had anything to do with the biz. We hored 3 lawyers so far and had i stopped. Each time, they start garnishing her pay after they stop again. They will not prove what they have that they claim makes her responsible although requested in writing by us and an attorney. The tax returns show me solely. They have taken 30k from her and we do not owe his as the store did not make that kind of money, ever.