Nosanchuk v. Department of Treasury

Appellant was president and a member of the board of directors of Spartan Construction Company. His responsibilities at the company came to include handling the company’s payroll. In 1976, he signed several monthly payroll withholding tax returns which were filed with the Michigan Department of Treasury without submission of the amounts due. The company’s employees were, nevertheless, paid as though taxes were being withheld. In 1977, the company went bankrupt. The Department of Treasury assessed appellant $5,383.74 for unsubmitted taxes, $1,425.93 in penalties, and $1,216.10 for interest.…