Indiana Department of State Revenue v. Wechter

GIVAN, Justice.

During the taxing period involved in this case, Wechter was the president of a now defunct corporation, Muskies, Inc., which owned and operated a bar in Indianapolis. From November of 1984 to May of 1985, Muskies failed to remit collected sales tax.

Upon notification of the delinquency, Wechter paid the tax but claimed he did not owe the penalty plus interest. The Department of State Revenue ruled that, under Ind.Code § 6-2.5-9-3, Wechter was personally responsible not only for the tax but for the penalty and interest. Wechter appealed that decision to the Tax Court and on…