A successor law firm is liable for unpaid payroll taxes of its predecessor and could not prevent the IRS from levying and placing liens on its accounts. In Hwang Law Firm, LLC v. United States, DC PA, C 07-2973 LFS, July 9, 2008, the court looked at continuity of ownership, continuation of enterprise, cessation of business, and assumption of obligations. In the predecessor, Hwang and Associates (H&A), and the successor, Hwang Law Firm, LLC, (HLF) Samuel Y. Hwang, a Pennsylvania attorney, was the “sole owner, officer, director, and stockholder.” The firms used some of the same office space and office equipment, had the same telephone and fax numbers, and passed client contracts and files from H&A to HLF. “Considered cumulatively, the balance of evidence on each factor” persuaded the court to grant summary judgment to the US on its claim that HLF was a successor to H&A under Pennsylvania law and therefore liable for payment of the unpaid employment taxes.