Escobar v. Dept. of Revenue, Tc-Md 090835c (or.tax 3-8-2011)

DECISION

Plaintiff appeals Defendant's Notice of Liability, dated April 3, 2009, requesting payment of unpaid withholding tax liabilities for Freeman Contracting, Inc. for the fourth quarter of 2008. The appeal included challenges to unpaid withholding tax liabilities for the fourth quarter 2007 and first quarter 2008, but the appeal for those quarters was dismissed by Order of this court issued September 22, 2009. That order is incorporated in this Decision.

A trial was held via telephone on May 26, 2010, concerning the withholding tax liability for the fourth quarter 2008. Plaintiff appeared…