MATTER OF DORFMAN v. CHU


148 A.D.2d 917 (1989)

In the Matter of Bertrand Dorfman, Petitioner, v. Roderick G. W. Chu et al., Constituting The New York State Tax Commission, Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

March 30, 1989


Yesawich, Jr., J.

Petitioner concedes that he is a person required by law to collect and pay over withholding taxes that he failed to remit between April 1, 1981 and December 31, 1981 but challenges the imposition of a penalty under Tax Law § 685 (g), arguing that substantial evidence of a willful failure on his part to pay those taxes is lacking. A failure to pay over tax will be deemed willful...

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