Anthony Tafoya



Taxpayer was a corporate officer responsible for hiring personnel and signing withholding tax returns. The Taxpayer knew that the corporation was liable for withholding tax and that the returns had to be filed. The corporation did not file returns or remit the withholding tax to the Department. The Department assessed the corporation for withholding tax, penalty and interest. The Department subsequently sent a demand letter to the Taxpayer notifying him that he was liable for the corporations unpaid withholding taxes. The Taxpayer claimed that the Department could not demand payment from him since he had not been assessed by the Department. The Department’s collection actions against the Taxpayer were not in compliance with the statutory provisions of the TAA. Taxpayer has overcome the presumption of correctness that attaches to the Department’s demand for payment. Protest granted.