Rowland v. Collins

The first issue presented is whether the Board of Tax Appeals’ decision that a corporate officer properly assessed* pursuant to R. C. 5739.33 may challenge the basis of a conclusive assessment against the corporation is reasonable and lawful.

The assessment against Allied was not contested; therefore, it became “due and payable” according to the express language of R. C. 5739.13. When the assessed tax was not remitted by Allied, the commissioner employed R. C. '5739.33 and sought payment from the taxpayer personally.

R. C. 5739.33 provides that “[i]f any corporation required * * * to remit tax…