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1
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OPINION
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EXTRACTED KEY WORDS
APPELLANT MEMORANDUM PLAINTIFF PAY PENALTIES TAXATION YORK RESPONDENT COSTS TAX LAW OBLIGATION SUBDIVISION JUDGE FAILING AMOUNT UNPAID TAX CONTENTION CONTEXT CORPORATE ENTITY LANGUAGE MANNER ASSESSED PENALTIES CHIEF JUDGE KAYE JUDGES SIMONS TITONE BELLACOSA SMITH LEVINE CIPARICK CONCUR |
FRANKLIN W. LORENZ, APPELLANT, v. DIVISION OF TAXATION OF THE DEPARTMENT OF
TAXATION AND FINANCE OF THE STATE OF NEW YORK, RESPONDENT.
N.Y., 87 N.Y.2d 1004, 665 N.E.2d 191, 642 N.Y.S.2d 621 (1996).
March 26, 1996
4 No. 52(1996 NY Int. 55)
Decided March 26, 1996
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This memorandum is uncorrected and subject to revision before
publication in the New York Reports.
Ralph J. Gregg, for Appellant.
Andrew D. Bing, for Respondent.
MEMORANDUM:
The order of the Appellate Division should be affirmed, with costs.
Plaintiff conceded that he was "a person * * * required" to collect
sales tax and was consequently personally liable for any such tax that
was or should have been collected (Tax Law §§ 1131(1), 1132(a),
1133(a)). It follows that plaintiff was also subject to Tax Law
1145, which provides that "(a)ny person failing * * * to pay or pay
over any tax * * * shall be subject to a penalty * * * (and) interest"
on the amount of unpaid tax. Plaintiff's contention that in this
context the "person" referred to in section 1145 is the corporate
entity on which the tax obligation was initially imposed is belied by
the language and import of subdivision (a)(7). Under that subdivision,
penalties and interest are to be "collected and enforced in the same
manner as the tax." Since the obligation to pay the tax may be
enforced against plaintiff personally, so too can the assessed
penalties and interest.
* * * * * * * * * * * * * * * * *
Order affirmed, with costs, in a memorandum. Chief Judge Kaye and
Judges Simons, Titone, Bellacosa, Smith, Levine and Ciparick concur.
SNIPPETS:
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