Biskind v. Harris

Citations

• 256 N.E.3d 797
• 2024 Ohio 5067

Syllabus

The Ohio Board of Tax Appeals (\BTA\)'s decisions finding that Biskind is a responsible party of Biskind Contract Cleaning, L.L.C. (\BCC\) for unpaid sales tax and unpaid withholding tax is reasonable and lawful because those decisions are fully supported by the facts and evidence presented at the hearing. A responsible party may not simply delegate away his or her responsibilities in order to escape liability, and the evidence adduced at the BTA hearing readily shows that pursuant to R.C. 5739.33, as amplified by Ohio Adm. Code 5703-9-49(A) and (C), Biskind is a responsible party for purposes of unpaid sales tax. Likewise, the evidence shows that Biskind had control and/or supervision over BCC's withholding tax filings and payments because he had direct or indirect authority over the persons charged with doing the actual filing of the returns. The decisions and orders of the BTA are affirmed.