Determination Form - New York Division Of Tax Appeals
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5STATE OF NEW YORK
DIVISION OF TAX APPEALS
________________________________________________
In the Matter of the Petition
of
JOSEPH JAMIN
DETERMINATION
for Redetermination of a Deficiency or Refund of
DTA NO. 819820
Personal Income Tax under Article 22 of the Tax Law for
the Period October 1, 2000 through September 30, 2001.
________________________________________________
Petitioner, Joseph Jamin, 40 Beale Road, Cold Spring, New York 10516, filed a petition for redetermination of
a deficiency
or for refund of personal income tax under Article 22 of the Tax Law for the period October 1, 2000 through
September 30, 2001.
A hearing was held before Joseph W. Pinto, Jr., Administrative Law Judge, at the offices of the Division of Tax
Appeals,
500 Federal Street, Troy, New York, on December 16, 2004 at 12:00 P.M., with all briefs to be submitted by
April 25, 2005, which date began the six-month period for the issuance of this determination. Petitioner
appeared by Robert L. Markovits, Esq. The Division of Taxation appeared by Christopher C. O'Brien, Esq.
( Kevin R. Law, Esq., of counsel).
ISSUE
Whether petitioner was a person required to collect, truthfully account for and pay over withholding tax on
behalf of Geophysical Environmental Research Corp., who willfully failed to do so, thus becoming liable for a
penalty equal to the
unpaid tax pursuant to Tax Law § 685(g).
FINDINGS OF FACT
1. On March 25, 2002, the Division of Taxation issued to petitioner, Joseph Jamin, four notices of deficiency
which set forth penalties due pursuant to Tax Law § 685(g). The periods and amounts due were as follows:
(1)
Period Ended
Assessment No.
Penalty
Balance Due
Payments
12/31/2000
L-020715830-4
19,904.02
19,904.02
0.00
3/31/2001
L-020715829-4
11,015.62
1,058.92
9,956.70
6/30/2001
L-020715828-5
10,670.57
0.00
10,670.57
9/30/2001
L-020715827-6
9,705.68
0.00
9,705.68
TOTAL
$30,332.95
2. Each of the notices of deficiency set forth the following explanation:
This notice is issued because you are liable as an Officer/Responsible Person for a penalty in an
amount
equal to the tax not paid by the business indicated below. (Section 685[g] of the New York State
Tax Law).
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