75 Ohio St. 3d 600
Ohio
1996
Per Curiam.

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.