The State of New York found a corporate officer to be personally liable for unpaid taxes assessed under an audit. The state had made multiple record requests to the company in regards to an audit and received no records other than the sales and use tax returns that were filed. The auditor reviewed the previous audit that was performed and utilized the error ratios from that audit against the sales and use tax returns that were filed during the audit period to determine an assessment amount. The company had filed bankruptcy and the petitioner was relieved of his duties as Chief Executive Officer. Since New York Tax Law Section 1133(a) imposes upon any person required to collect the tax imposed by Article 28 of the Tax Law personal liability for the tax imposed, collected or required to be collected, the officer was noted as being the responsible party. Therefore, the officer was personally liable for the tax assessed under audit. The state also found that the audit method used was proper as multiple attempts were made to obtain records from the company. The officer argued that he would have provided the records but was not able to do so due to the bankruptcy. Also, the officer provided an argument that their procedures had changed, disqualifying the previous audit history. The state found this to not be a compelling argument due to the lack of evidence. The state did allow for one quarter of the audit period to be dropped from the assessment because it could not be proven that a written notice was provided extending the audit period. (Han, New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 819092, January 20, 2005)