In Benoit v. Commissioner of Revenue, 453 N.W.2d 336 (Minn. 1990) the Supreme Court articulated five factors in determining whether an individual is an "employer" with "legal control" over the payment of wages, as well as whether he is a "person" with "control, supervision or responsibility" for payment of taxes: (1) the identity and duties of the corporate officers, directors and stockholders; (2) the identity of those able to sign checks on behalf of the corporation; (3) the identity of those authorized who hired and fired employees; (4) the identity of those who were in control of the corporation's; (5) those who had an entrepreneurial stake in the corporation. In other words, "control" does not mean that one must be responsible for the actual payment of wages or the physical act of writing checks. Rather, we look at a person's knowledge of and role in the corporation's financial matters to determine whether he is in "control" so as to be personally liable for payment of withholding tax. Id., at 342.