Olson v. Department of Revenue

The majority concludes that the plaintiff is personally liable for delinquent taxes because he was an “employer” as defined in ORS 316.162 (3) (b). I dissent.

I agree that the corporation in this case was the type of corporation that the Commission described and targeted in its proposed legislation and that plaintiff Olson is within the class of persons potentially subject to personal liability by virtue of his position as a director and officer in the corporation. Plaintiff Olson, however, does not fit the Commission’s description of an officer who was “charged with the responsibility for…