MacLean v. Procaccino

In this CPLR article 78 proceeding the petitioner seeks a judgment annulling the respondents’ determination that petitioner, as the responsible corporate officer of the MacLean Construction Corp., failed to collect, account for and pay over certain fiduciary moneys for the years 1966 and 1967, all as required by section 674 of the Tax Law and which failure resulted in proceedings against the petitioner, individually, pursuant to subdivision (g) of section 685 of the Tax Law, which proceeding was finalized in a tax warrant against petitioner in the sum of $19,513.38. The respondents have…