If I let an associate w/out an account uses my biz checking to wire in money who is repsonsible for the taxes? The wire will be sent in their name. Will luse to open an account & then transfer back.

What taxes?

Income tax? Really. Thanks.

If this is profit to your business, then your business pays income taxes on it. But it sounds like money is wired in and then taken out, so you are not profiting, hence no tax implications to your business. However, you are going to have to account for the source of the funds and its use - or you may find yourself embroiled in a money laundering scheme!