[This opinion has been published in Ohio Official Reports at 75 Ohio St.3d 600.]

BURRIS, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Burris v. Tracy, 1996-Ohio-444.]

Taxation—Sales tax—Personal liability for sales tax, late filing charges, penalties, and interest owed by corporation imposed upon employee responsible for filing returns and making payments—R.C. 5739.33, applied. (No. 95-1177—Submitted April 30, 1996—Decided June 19, 1996.)

APPEAL from the Board of Tax Appeals, No. 94-K-227. __________________ {¶ 1} The Tax Commissioner, appellee, assessed Edward L. Burris, appellant, personally as a responsible party of A&M Maintenance Supply, Inc., for sales tax, late filing charges, penalties, and interest under R.C. 5739.33. {¶ 2} On appeal, the Board of Tax Appeals (“BTA”) affirmed the commissioner’s order. It ruled that the additional charges, penalties, and interest were statutory consequences of A&M’s failure to remit sales tax to the state. Thus, it found Burris liable for these amounts. {¶ 3} The cause is now before this court upon an appeal as of right. __________________ Ricketts & Onda Co., L.P.A., and Robert J. Onda; Hamilton, Kramer, Myers & Cheek and Kevin R. Nose, for appellant.

Betty D. Montgomery, Attorney General, and Thelma T. Price, Assistant Attorney General, for appellee. __________________ SUPREME COURT OF OHIO

Per Curiam. {¶ 4} Burris admits liability for the unpaid taxes, but challenges the late filing charges, penalties, and interest. We affirm the decision of the BTA under Soltesiz v. Tracy (1996), 75 Ohio St.3d 477, 663 N.E.2d 1273.

Decision affirmed.

MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, COOK and STRATTON, JJ., concur.

PFEIFER, J., dissents. __________________