United States Bankruptcy Court, E.D. Michigan June 7, 2011, 18-55994 (Quiroz v. Michigan (In Re Quiroz))

Opinion Regarding Motion to Dismiss

STEVEN RHODES, Bankruptcy Judge.

I.

Juan Quiroz was the owner of Industrial Waste Cleanup, Inc. The company ceased business operations in 2006. The State of Michigan, Department of Treasury, assessed Quiroz approximately $25,450 as the corporate officer of Industrial Waste Cleanup, for failure to remit the single business tax (“SBT”) for 2005 and 2006.