Capitol Machine & Equip. Co. LLC v. State Department of Revenue (decision by Administrative Law Judge, Apr. 20, 2009)

(individual members of a multimember LLC are not personally liable for taxes owed by the LLC based on Rev. Rul. 2004-41 (if, under state law, LLC members are not liable for LLC debts, then absent fraudulent transfers or other special circumstances, IRS is barred from collecting LLC's employment tax liability directly from the members).