A three-decade-old employment tax debt can still come back to haunt you. A man who was an officer of a company that didn’t pay payroll taxes in 1982 was found jointly liable with two other corporate executives for the overdue taxes many years later. When the Service finally attempted to collect the debt from him, he claimed that it had been fully satisfied by one of the other responsible persons. But the Tax Court found that only part of the money had been repaid, and it said IRS could go after him for the balance, despite the debt’s age (Beeler, TC Memo. 2013-130).