Sayles v. Department of Revenue

CARL N. BYERS, Judge.

Taxpayer appeals from a Department of Revenue (department) determination that he is personally liable for unpaid corporate withholding taxes for 1992.

Taxpayer testified that in late 1989 or early 1990, he organized Ideal Cold Storage, Inc., an Oregon corporation, to engage in the business of cold storage warehousing and related trucking. As the president, he provided the leadership in organizing the business operations. Shortly after formation, taxpayer needed additional investors and arranged for two others to become shareholders and vice presidents in the business.

The…