Title: Burris v. Tracy

State: ohio

Issuer: Ohio Supreme Court

Document:

Burris, Appellant, v. Tracy, Tax Commr., Appellee. 
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[Cite as Burris v. Tracy (1996), ____ Ohio St.3d ____.] 
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Taxation -- Sales tax -- Personal liability for sales tax, late filing 
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charges, penalties, and interest owed by corporation imposed 
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upon employee responsible for filing returns and making 
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payments -- R.C. 5739.33, applied. 
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(No. 95-1177 -- Submitted April 30, 1996 -- Decided June 19, 1996.) 
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Appeal from the Board of Tax Appeals, No. 94-K-227. 
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The Tax Commissioner, appellee, assessed Edward L. Burris, 
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appellant, personally as a responsible party of A&M Maintenance Supply, 
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Inc., for sales tax, late filing charges, penalties, and interest under R.C. 
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5739.33. 
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On appeal, the Board of Tax Appeals (“BTA”) affirmed the 
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commissioner’s order.  It ruled that the additional charges, penalties, and 
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interest were statutory consequences of A&M’s failure to remit sales tax to 
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the state.  Thus, it found Burris liable for these amounts. 
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The cause is now before this court upon an appeal as of right. 
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Ricketts & Onda Co., L.P.A., and Robert J. Onda; Hamilton, Kramer, 
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Myers & Cheek and Kevin R. Nose, for appellant. 
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Betty D. Montgomery, Attorney General, and Thelma T. Price, 
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Assistant Attorney General, for appellee. 
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Per Curiam.  Burris admits liability for the unpaid taxes, but 
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challenges the late filing charges, penalties, and interest.  We affirm the 
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decision of the BTA under Soltesiz v. Tracy (1996), ____ Ohio St.3d ____, 
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____ N.E.2d _____. 
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Decision affirmed. 
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MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, COOK and 
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STRATTON, JJ., concur. 
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PFEIFER, J., dissents. 
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