
    Burris, Appellant, v. Tracy, Tax Commr., Appellee.
    [Cite as Burns v. Tracy (1996), 75 Ohio St.3d 600.]
    (No. 95-1177
    Submitted April 30, 1996
    Decided June 19, 1996.)
    
      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.
   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.  