Dorfman v. Chu

Yesawich, Jr., J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which sustained a personal income tax assessment imposed under Tax Law article 22.

Petitioner concedes that he is a person required by law to collect and pay over withholding taxes that he failed to remit between April 1, 1981 and December 31, 1981 but challenges the imposition of a penalty under Tax Law § 685 (g), arguing that substantial evidénce of a willful failure on his part to *918pay those taxes is…