Lorenzo v. Director

SMALL, J.T.C.

This written opinion amplifies my oral opinion of April 7, 1995.

Manuel Lorenzo (“Lorenzo”) appeals from a determination of the Director of the Division of Taxation (“Director”) that he was personally responsible under N.J.S.A 54A:9-6(f) & (l) for the failure of M & L Construction Co., Inc., (“M & L”) to remit $103,302.39 tax (plus penalty and interest) withheld from employee wages under the New Jersey Gross Income Tax Act. N.J.S.A 54A:1-1 to :9-27 for the years 1989 through 1992. I have determined that Lorenzo is not personally responsible for M & L’s failure to remit taxes and…