Soltesiz v. Tracy

The issue presented by this case is whether former R.C. 5747.07(F), now R.C. 5747.07(G),1 imposes personal liability for penalties and interest owed by the corporation upon the employee responsible for filing the report and paying the employee withholding tax. R.C. 5747.06 requires that all employers withhold from their employees’ compensation an amount substantially equivalent to the income tax reasonably estimated to be due from the employees. Employers are required to file a return and pay the tax withheld according to the schedule set forth in R.C. 5747.07(B). R.C. 5747.07(G) imposes…