A taxpayer contended that he was not a responsible corporate officer for sales tax purposes and, therefore, not responsible for the withholding or payment of these taxes. The taxpayer, however, failed to sustain his burden of proof, and thus, was held to be personally liable. Although certain documents indicated that other individuals (in addition to the taxpayer) were involved in running the corporation, it was insufficient to show that the taxpayer was not a responsible officer of the corporation. Furthermore, the taxpayer also contended that he was never paid by the corporation. And although this fact might have supported the taxpayer’s position, it was also never proven. The petition filed by the taxpayer was denied and all notices of deficiency and the notice of determination were sustained. (Moskowitz, New York Division of Tax Appeals, Small Claims, DTA No. 820444)