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MATTER OF MENIK v. ROTH

280 A.D.2d 702 (2001)

720 N.Y.S.2d 265

In the Matter of MITCHELL G. MENIK, Petitioner, v. ARTHUR ROTH, as New York State Commissioner of Taxation and Finance, et al., Respondents.

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

Decided February 1, 2001.

Mercure, J. P.

In our view, there is substantial evidence in the record to support the determination of the Tax Appeals Tribunal imposing personal liability on petitioner pursuant to Tax Law § 685 (g) for delinquent withholding taxes of CashTek Corporation for the period January 7, 1994 to June 24, 1994. Tax Law § 685 (g) "imposes personal liability * * * on any person within the corporate structure who is required to and fails to pay over withholding taxes...

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