Taxation—Sales tax—Personal liability for sales tax, late filing charges, penalties, and interest owed by corporation imposed upon employee responsible for filing returns and making payments—R.C. 5739.33, applied.
.]
BURRIS, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.
[Cite as Burris v. Tracy,
1996-Ohio-444
.]
Taxation—Sales tax—Personal liability for sales tax, late filing charges,
penalties, and interest owed by corporation imposed upon employee
responsible for filing returns and making payments—R.C. 5739.33,
applied.
(No. 95-1177—Submitted April 30, 1996—Decided June 19, 1996.)
APPEAL from the Board of Tax Appeals, No. 94-K-227.
__________________
{¶ 1} The Tax Commissioner, appellee, assessed Edward L. Burris,
appellant, personally as a responsible party of A&M Maintenance Supply, Inc., for
sales tax, late filing charges, penalties, and interest under R.C. 5739.33.
{¶ 2} On appeal, the Board of Tax Appeals (“BTA”) affirmed the
commissioner’s order. It ruled that the additional charges, penalties, and interest
were statutory consequences of A&M’s failure to remit sales tax to the state. Thus,
it found Burris liable for these amounts.
{¶ 3} The cause is now before this court upon an appeal as of right.
__________________
Ricketts & Onda Co., L.P.A., and Robert J. Onda; Hamilton, Kramer, Myers
& Cheek and Kevin R. Nose, for appellant.
Betty D. Montgomery, Attorney General, and Thelma T. Price, Assistant
Attorney General, for appellee.
__________________
SUPREME COURT OF OHIO
Per Curiam.
{¶ 4} Burris admits liability for the unpaid taxes, but challenges the late
filing charges, penalties, and interest. We affirm the decision of the BTA under
Soltesiz v. Tracy (1996),
