Stackpoole v. Department of Treasury

Petitioner Robert Stackpoole, a corporate officer of Warrior Petroleum, Ltd., appeals as of right from a Michigan Tax Tribunal decision affirming a sales tax deficiency assessment against him. We affirm and remand.

Warrior, which operated a retail gasoline station, filed a tardy tax return and was late in its payment of sales and withholding taxes for October 1981. As a result, on April 19, 1982, respondent issued a "notice of final assessment” for penalties and interest in the amount of $823.08. *114Another "notice of final assessment” for taxes, interest, and penalties was issued on April 27,…