e.g., Coppa v. Taxation Div. Director, 8 N.J. Tax 236, 239 (N.J. Tax Ct.1986); Laborers’ Local Union Nos. 472 & 172 v. Interstate Curb & Sidewalk, 90 N.J. 456, 448 A.2d 980, 982 (1982); McKee v. Harris-Seybold Co., 109 N.J.Super. 555, 264 A.2d 98, 108 (1970). However, the case at hand involves a sole proprietorship rather than a corporation, and after an exhaustive search of New Jersey case law, the court cannot find any legal authority for the government’s proposal that the court apply the alter ego doctrine to a sole proprietorship. While it is clear that New Jersey does not consider the sole proprietorship entity to be the exact legal equivalent of the natural person behind the business, see, e.g., In re Grand Jury Proceedings of Guarino, 104 N.J. 218, 516 A.2d 1063, 1064 (1986) (<HOLDING>), the court can find no New Jersey legal
holding that a policy providing coverage to an appellant as an individual only with respect to the conduct of a business of which you are the sole owner  did not extend to the appellants corporation a day care center holding that the fifth amendment privileges of an individual do not extend to the business records of his sole proprietorship holding that the fifth amendment did not apply to tribal government holding the same with respect to violations of the fifth amendment holding that the statement ill take the fifth was an assertion of the fifth amendment privilege