My small S corp. stopped doing business in '92, and failed to fill out a "Voluntary Dissolution" form. I just received a letter from NYS tax dept- they assessed the corps' tax liability for the year (after the last year of business -'93), and just informed "business name" that $4500 is owed them, but with their amnesty program, monies owed them is reduced to $1700. The corp has no assets. Can NYS try to collect this money from me directly (as I was the sole incorporator), or am I (as an individual) protected from this liability. (I have heard that NYS Tax dept. has been sending out many of these letters).