I may be way off base, even if the company was going out of business it
would still have a requirement under the federal and state laws governing
taxes owed by the company up to the date they went out of business.  Someone
has to be still responsible for the tax liability and the records.

I'm a business.  If I ceased to operate I still have a legal responsibility
under federal (IRS) and the state (WA) for my business records.  My guess at
least Closure + Nr of years. 


Robert W. Dalton, CRM
1-253-229-4555
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Let's say a private corporation goes out of business and ceases to operate.
What happens to their records and is there any formal guidance for this or
protection of business partners, customers, etc?  


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