In Benoit v. Comm'r of Revenue, 453 N.W.2d 336, 344 (Minn. 1990) The Minnesota Supreme Court, in analyzing Minn. Stat. 270C.56, has historically applied five factors to be considered to determine whether a person is personally responsible for the payment of a corporation's tax liability: (1) The identity of the officers, directors and stockholders of the corporation and their duties; (2) The ability to sign checks on behalf of the corporation; (3) The identity of the individuals who hired and fired employees; (4) The identity of the individuals who were in control of the financial affairs of the corporation; and (5) The identity of those who had an entrepreneurial stake in the corporation. (Benoit, 453 N.W.2d at 344.)