Gagon v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from an assessment for unpaid withholding taxes for the fourth quarter of 1987 and the first and second quarters of 1988. Plaintiff claims that, although he was an officer and employee of the corporation, he did not have the duty to pay the withholding taxes that would make him personally liable for them.

Plaintiff’s friend, Gordon Storrs, operated a daycare business in Idaho. He moved his business headquarters to Portland with the intent of expanding the business and selling franchises. He invited plaintiff to join him as a consultant. Plaintiff had…