Ohio Dept. of Taxation v. Kroeger, 2006-L-175 (6-8-2007)

OPINION

{¶ 1} Defendant-appellant, James W. Kroeger, appeals the judgment of the Lake County Court of Common Pleas, denying his Motion for Relief from Judgment. For the following reasons, we affirm the decision of the court below.

{¶ 2} On February 1, 2006, a judgment lien was filed in common pleas court by William W. Wilkins, Tax Commissioner for the Ohio Department of Taxation, against Kroeger, in the amount of $136,711.24 for sales taxes. The judgment was entered against Kroeger as president of an Ohio corporation, Consulting and Management Services, Inc.1 According to Kroeger, the…