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.
List of Overseas Distributors. As of December 31, 2011, Toyota has built a solid global sales network of 172 overseas distributors. As the main sales channel for their respective regions, overseas distributors execute sales strategies that are sensitive to the needs of local consumers.