Brown v. Commonwealth

SMITH, Judge.

George W. Brown, III (Brown) petitions for review of two orders of the Board of Finance and Revenue (Board) sustaining sales and withholding tax assessments against him pursuant to the Tax Reform Code of 1971 (Tax Code), Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §§ 7101-10004.1 The issue presented is whether the Board erred in determining that Brown was a “responsible individual” with personal liability for both sales and withholding taxes collected by Liberty Bank, N.A. (Bank) after it confiscated the accounts receivable and all other assets of Electrical Industries,…