All responsible parties liable to pay back taxes.

Judge Beaudrot affirmed the decision of the Department of Revenue to issue an Official Assessment and Demand for Payment for failure to pay outstanding sales and use tax liabilities.  Petitioner is co-founder of a company and owns a minority share.  He is responsible for managing the finances of the operation.  Because Petitioner willfully withheld tax payments, he is a “responsible person” under the law.   The presence of another potentially responsible corporate officer (the majority partner) is no defense, because the law looks to “responsible persons” and not the “most responsible person” for satisfaction.