Withholding Tax Contested Tax Case Docket # 10 REV 04058 - 05/16/2012

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Issue: Whether Respondent substantially prejudiced Petitioner's rights, exceeded its authority or jurisdiction, acted erroneously, failed to use proper procedure, acted arbitrarily or capriciously, or failed to act as required by law or rule by issuing Notices of Assessment against Petitioner to hold Petitioner personally and individually liable under N.C. Gen. Stat. §105-242.2 for the sales and use taxes, and withholding taxes owed by Vin, Inc., a now defunct North Carolina corporation?