This proceeding arose as the result of the failure of the MacLean Construction Corporation to pay to the respondents the employee withholding taxes for 1966 and 1967, as required by section 674 of the Tax Law, which resulted in the taking of action against petitioner individually, under subdivision (g) of section 685 of the Tax Law, to collect as a penalty the amount of the taxes unpaid. The respondents contend, and Special Term agreed, that the petitioner was a "person required...
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