An officer of a retail business was found personally liable for taxes assessed to the company. The state concluded that since the petitioner was only one of two principal employees of the company, that he was ultimately responsible for collection of sales and use taxes on behalf of the company. The petitioner provided an argument that the sales tax system utilized in computing the amount of tax due on each transaction was negligible and therefore tried to shift blame onto the system. The state also concluded that since it was the job of the petitioner to spot “red flags” in regards to sales and use taxes, he could not shift blame to a computer software program. The petitioner was not responsible for taxes that were determined to be due upon the ending of his tenure with the company. (Keyes, New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 819341, January 13, 2004)