The State Tax Appeals Tribunal has upheld the imposition of withholding tax penalties against a responsible officer of a tax preparation firm who had conceded that he was a responsible person for a portion of the tax periods, but claimed to have no affiliation with the firm prior to purchasing it from his brother during the tax periods. Matter of Jose L. Taveras, DTA No. 824348 (N.Y.S. Tax App. Trib., Oct. 9, 2014). The Tribunal noted that the ALJ’s determination rested significantly on the lack of credibility of the witnesses, which the Tribunal found no grounds to disturb. The Tribunal also rejected the taxpayer’s claim that part of the assessment was barred by the three-year statute of limitations, noting that the three- year limitations period did not apply to responsible-person penalties imposed under Tax Law § 685(g).