Risoli v. Commissioner of Taxation & Finance

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which, inter alia, sustained a deficiency of personal income tax imposed under Tax Law article 22.

At issue in this proceeding is whether respondent Tax Appeals Tribunal erred in finding that petitioner was a party responsible for collecting withholding taxes on behalf of the corporation Flowers by Pierre, Inc. during the audit period and that he willfully failed to collect and remit such taxes. Relying on his testimony that he was not an…