Parsons v. State Tax Commission

Petitioners are officers and directors of a corporation which properly filed its sales tax returns but failed to pay the amounts due. In its efforts to recover the taxes admittedly owing, the respondent State Tax Commission pro*194ceeded against petitioners individually by serving them with notices of determination and demand for the taxes and holding hearings pursuant to the notices. Claiming that the commission is acting in excess of its statutory authority, petitioners brought this CPLR article 78 proceeding to prohibit administrative action pursuant to the notices. They assert that since the…