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.
Toyota Motor Sales, U.S.A., Inc. (TMS) is the North American Toyota sales, marketing, and distribution subsidiary devoted to the U.S. market. Founded in 1957 in California, TMS currently employs more than 6,500 people. Its current headquarters in Torrance, California supervises 14 regional offices.