Responsible person A taxpayer assessed as a responsible person liable for the collection and payment of trust taxes for a business may compromise his or her trust tax liability separately from the business. Any or all of the responsible persons may apply for an individual offer in compromise. The department will make a separate determination on each offer, based on the circumstances of each responsible person who applies.
In the US, there are 1,445 existing Toyota dealerships. The average Toyota dealership sells over 1,800 vehicles per year. ChaCha.
On February 2, 2010, Toyota announced that the recalls could extend to Africa, Latin America, and the Middle East, where Toyota said it had sold a total of 180,000 vehicles, although the company did not specify how many might be affected by a recall.