Livingstone v. Department of Treasury

This matter of first impression involves petitioner’s personal liability to pay unpaid use taxes owed by the St. Clair Rubber Company, a corporation of which petitioner was the sole owner, chairman of the board of directors and treasurer. The assessments, issued against petitioner on July 27, 1984, cover the three-year tax period from July 1, 1978, through June 30, 1981. The amount involved is $9,053.18 in taxes and $3,161.22 in interest, for a total of $12,214.40.

On December 10, 1981, the Michigan Department of Treasury issued a notice of intent to assess St. Clair Rubber Company for use…