I was an employee (sales and art) of a company that had an existing dba name. The company fell apart (but didn't properly dissolve). The owner abandoned it and the financial officer quit. I saw an opportunity to run this company correctly and I started a new corporation in 2002 using the same dba name (continuity for some of the same customers that were mine as a a salesman). I am currently in good standing and doing very well, but found out that there is a 941 tax debt on the old corporation from the year 2000 and that the corporate taxes weren't filed. Can I be linked to that 941 penalty and held responsible by the IRS, or is that strictly the responsibility of the owner and the financial officer of the old corporation I worked for?