Heraud v. Department of Treasury

Plaintiff appeals as of right from an order of the trial court granting defendant’s motion for accelerated judgment pursuant to GCR 1963, 116.1(2).

Plaintiff commenced this action on September 19, 1980. He alleged that he is president of Cuzco Precision Products, Inc. (Cuzco), which was incorporated in 1970. In July, 1979, defendant issued a withholding tax assessment against Cuzco in the amount of $7,313.14. A second withholding tax assessment of $2,248.92 was issued against Cuzco in January, 1980. Cuzco failed to satisfy those assessments.

On January 16, 1980, an involuntary petition in…