The New York State Tax Appeals Tribunal has affirmed, in substantial part, the decision of an Administrative Law Judge finding that an individual was a responsible person and could be held personally liable for sales and use tax due from two corporate entities operating donut shops. Matter of Peter Pappas, DTA Nos. 822124 & 822125 (N.Y.S. Tax App. Trib., Dec. 11, 2015). Although Mr. Pappas had no involvement in the daily operations of the donut shops, which were overseen by a friend of Mr. Pappas, Nicholas Papamichael, who had invited him to invest in the businesses, Mr. Pappas had signatory authority on the corporations’ bank accounts and occasionally signed a corporate check or a tax return, which was sufficient for the Tribunal to sustain the finding of personal liability. However, the Tribunal also found that Mr. Pappas proved that by 2005, the second of two years in issue, he had been “locked out” of the businesses by Mr. Papamichael, and he signed no documents in 2005, so that he lacked the necessary authority to be considered a responsible officer for sales tax periods commencing in 2005.