A taxpayer’s position as a Director and Vice-President of a bankrupt telecommunications company did not make her accountable for the company’s outstanding sales tax liability because she was found to not be a person under a duty to collect and remit unpaid taxes. Despite her position as an officer, she did not have sufficient control or authority over the company’s operations to necessitate this responsibility. This was demonstrated by the taxpayer’s lack of management responsibilities, attendance at board meetings, and inability to sign checks or tax returns on behalf of the company. (Mitchell, New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 822072, February 25, 2010)