Respondent assessed personal liability for unpaid employee withholding taxes upon petitioner as a responsible corporate officer of Digital Lighting Corporation, which ceased business operation in January, 1978 (Tax Law, § 685, subds [g], [n]). Following an administrative hearing on petitioner's challenge to the assessments, respondent issued a determination which modified the amount due by reducing the deficiency from $2,699.78 to $1,755.44 after crediting payments of...
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