Wilson v. Commissioner of Revenue

OPINION

ANDERSON, RUSSELL A., Justice.

A corporate employee owed over $45,000 to the State of Minnesota in delinquent sales and income taxes. The Commission er of Revenue (“Commissioner”) served a notice of levy on the corporate employer to collect approximately 25 percent of the employee’s biweekly wages in order to partially satisfy the employee’s delinquent tax debt. When the corporate employer willfully failed to withhold and remit from the employee’s biweekly wages the portion levied upon by the Commissioner, the Commissioner assessed the entire amount of the delinquent tax debt, plus…