On appeal from the Tax Court of New Jersey, whose decision is partially reported at 14 N.J. Tax 103 (Tax 1994).
Approved for Publication November 26, 1996.
Before Judges Baime, P.g. Levy and Braithwaite. The opinion of the court was delivered by Braithwaite, J.A.D.
The opinion of the court was delivered by: Braithwaite
The opinion of the court was delivered by BRAITHWAITE, J.A.D.
Plaintiffs George Skaperdas and Barry Birkenholz appeal from a judgment of the Tax Court holding them personally liable for the unpaid sales and use taxes of a corporation in which they were officers, directors, and shareholders. The amount of the assessment is $55,696 plus penalty and interest and represents the amount owed for the period between July 1, 1984, and October 31, 1988. Defendant Division of Taxation (Division) cross-appeals from that portion of the judgment determining that plaintiff Harry Skaperdas was not personally liable for the taxes. We affirm.
We need not set forth the facts giving rise to this litigation as they are set forth in the published opinion of the Tax Court, Skaperdas v. Director Div. of Taxation, 14 N.J. Tax 103 (Tax 1994), and an unpublished letter opinion dated January 12, 1995. We do note, however, that the findings of fact by Judge Small, J.T.C., in both opinions, are adequately supported by the credible evidence in the record and are therefore binding on appeal. Rova Farms Resort v. Investors, Ins. Co., 65 N.J. 474, 484, 323 A.2d 495 (1974).
On appeal, plaintiffs contend:
APPELLANTS ARE NOT PERSONS REQUIRED TO COLLECT TAX PURSUANT TO N.J.S.A. 54:32B-2(w) AND, THEREFORE, MAY NOT BE HELD PERSONALLY LIABLE FOR G.B.F.'S UNPAID TAXES PURSUANT TO N.J.S.A. 54:32B-14.
THE DIVISION OF TAXATION VIOLATED APPELLANTS' DUE PROCESS RIGHTS BY NOT PROVIDING AN OPPORTUNITY TO CONTEST THE ASSESSMENT FOR WHICH THE APPELLANTS ARE PERSONALLY LIABLE.
THE AUDITOR'S ASSESSMENT OF THE APPELLANTS WAS ERRONEOUS BECAUSE THE AUDITOR DID NOT FOLLOW DIVISION OF TAXATION PROCEDURE, DID NOT PROPERLY VERIFY TAXPAYER RECORDS TO ...