Well, DG ... that concept is definitely not unheard of. For instance, if a corporation (which legally is a separate, distinct entity of its own) does not actually pay the payroll taxes it reports as withheld from its employees' wages, the IRS can go after the officers of said corporation. It doesn't work that way for the corporation's unpaid federal income taxes. Many states have the same type of rule to personally go after officers of companies that do not pay their sales taxes, payroll taxes, etc.

The essential American soul is hard, isolate, stoic, and a killer. It has never yet melted. ~ D.H. Lawrence