I was an employee of a business of which I had no ownership, but I was also an officer of the small corporation (Secretary and Treasurer). The business was shut down by a court-appointed receiver in 2009. The California State Board of Equalization (SBOE) came after me for business Sales Tax not paid. After several years of going back and forth, in January 2016 I settled with the SBOE and paid them $2,500 from my personal funds. Can this amount be written off?
