Hartung v. State, Department of Labor

I,. INTRODUCTION

The chief financial officer for MarkAir failed to pay taxes-representing both employee and employer contributions-that were incurred and then withheld by the corporation on wages earned. Because his failure occurred at a time when he had the ability to make the payments and the law imposes liability on individual officers in such circumstances, I would affirm the decisions of the Department of Labor and the superior court holding the corporate officer liable for the unpaid taxes.

II, DISCUSSION

A. As Chief Financial Officer of Mar-kAir, Steven Hartung Was "Under a Duty" To Make…