The Virginia Department of Taxation responded to a letter from an individual who served as the vice president, secretary and treasurer of a corporation who was assessed for unpaid sales and use taxes. After the Department failed to collect the assessment from the corporation, the assessment was levied on the individual. In its letter, the state found that it was correct in assessing the individual for the liabilities. The state found that the act of corporate underpayment was “voluntary, conscious and intentional” and the liability could be transferred to the individual corporate officer who was acting as the responsible officer. (Ruling of the Commissioner, P.D. 09-149, Virginia Department of Taxation, October 8, 2009)