A company’s president was personally liable for the company’s unpaid West Virginia sales and use tax and withholding tax assessments since he failed to timely appeal the assessments. In West Virginia, a default in the payment of tax by a corporation or an association results in the transfer of the liability to its officer, provided the liability is determined by a final assessment and not an assessment subject to administrative or judicial review. The company’s president failed to appeal the assessments within the 60-day limitation period. Therefore, the assessments became final and were outside the purview of administrative or judicial review. As a result, he was barred from challenging his personal liability for the assessments. This decision demonstrates the importance of being aware of all due dates and timely responding to audit notices. (Decision Nos. 14-129 W-M & 14-130 CU-M, West Virginia Office of Tax Appeals, September 13, 2016, released October 14, 2016)