The Inspector of Taxes imposes the assessment. However, the collection of assessments has been assigned to the Collector, who has a range of possibilities to enforce payment of an assessment. It is also possible in many cases that someone other than the one assessed is held liable for payment of an assessment. For instance, it is possible that a Managing Director of a corporation is held personally liable for a profits tax debt. Muller & Associates is well-informed about your rights and obligations and can assist you in such cases.