Corporate Officer Liable for Tax When Appeal Not Timely Filed
In Eberhart v. Department of Treasury, Michigan Tax Tribunal, No. 357863, July 30, 2010, released January 26, 2011 the president of an Indiana corporation that received an assessment for Michigan use tax could not challenge the original assessment because the taxpayer failed to pursue his appeal rights. Therefore, the assessment became final and was not subject to review by any method of direct or collateral attack. As the president admitted that he was a responsible corporate officer, he remains liable for the assessed use tax and interest.