Amp Products Corp. v. Commonwealth

COLINS, Judge.

AMP Products Corporation and AMP Incorporated (collectively AMP), petition for review of the September 1, 1989 orders of the Board of Finance and Revenue (Board), affirming the orders of the Department of Revenue’s Board of Appeals (Department), which assessed deficiencies against AMP for failure to withhold Pennsylvania personal income tax for the period from October 1, 1985 through September 30, 1988.

The deficiencies were assessed for AMP’s failure to withhold Pennsylvania personal income tax from certain contributions made to the AMP Incorporated Employee Savings and Thrift…