ROBERTSON, Presiding Judge.
On June 8, 1993, the State Department of Revenue (State), entered a final tax assessment against William F. Wilcox, IV, former president and chairman of the board of Micro National, Inc., in the amount of $85,505.14. This amount was assessed against Wilcox as a result of Micro National's failure to pay to the State certain withholding and sales taxes owed in 1990 and 1991.
On August 3, 1993, Wilcox filed a notice of appeal in the...
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