Maryan Alexander (Partner-Baltimore, MD) secured a favorable outcome on behalf of the firm’s client, who was being sued by Prince George's County over the tax liabilities of her former employer. The County sought to hold our client personally liable for unpaid personal property taxes owed by a Delaware limited liability company, on the theory that she was a “member” who wound up the LLC's affairs after its forfeiture by the Maryland State Department of Assessments and Taxation (SDAT). In reality, our client was merely an employee of a related entity, serving as a Finance Manager, and had no ownership interest, management authority, or control over the entity owing the personal property taxes. 

Maryan filed a motion to dismiss, arguing that the court lacked personal jurisdiction over our client ‒ a Virginia resident whose only connection to Maryland was ministerial work performed in the scope of her employment ‒ under both Maryland's long-arm statute (CJ § 6-103) and the Due Process Clause. Maryan further argued that the complaint failed to state a claim because an employee whose name appears on an administrative SDAT Form 1 does not become a statutory “member” subject to fiduciary duties under the Maryland Corporations and Associations Article §§ 4A-904 and 4A-906. Following the filing of our motion, the plaintiff voluntarily dismissed the case, achieving a complete victory for our client without the need for further litigation.