Spithogianis v. Limbach

This appeal presents a question of personal liability of a corporate officer for unpaid corporate sales tax.

The BTA found that since the responsibility for filing sales tax returns and making payments was delegated to others throughout the audit period and since appellee did not control or supervise the employees charged with these responsibilities, he was not personally liable for unpaid corporate sales tax. That decision is unreasonable and unlawful and we reverse.

During the audit period, R.C. 5739.33 read as follows:

“If any corporation required to file returns and to remit tax due to the…