Brown v. Zehnder

Plaintiff, Robert W. Brown, brought this action to recover a tax penalty he paid to the Department of Revenue (Department) in his capacity as an officer of Suzy’s Sweets, Inc. (Suzy’s), a former Illinois corporation. The circuit court denied his motion for summary judgment and granted defendants’ motion for judgment on the pleadings. On appeal, Brown argues that he should not be held personally liable for the tax deficiency assessed against Suzy’s.

The Department issued a notice of penalty liability (Notice) to Brown on November 3, 1995, asserting that Brown was personally liable for the tax…