Ceccarelli v. Levin

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”) that affirmed an assessment against the appellant, Jack Ceccarelli, of motor-fuel-tax liabilities reported but not fully paid for April, May, June, and August 2000. Ceccarelli was assessed not as a motor-fuel dealer himself, but rather as a “responsible party” by virtue of his status as owner and president of Restructure Petroleum Marketing Services, Inc. (“RPMS”). RPMS itself had previously been assessed for the unpaid taxes, which amounted to $396,565.16. The tax commissioner found that Ceccarelli was a responsible…