The Tax Appeals Tribunal has affirmed an Administrative Law Judge determination holding that an individual listed as a restaurant corporation’s president on a Responsible Person Questionnaire was liable for the corporation’s sales tax obligations as a responsible person. Matter of Frederick P. Ippolito, DTA No. 823187 (N.Y.S. Tax App. Trib., Aug. 23, 2012). The Tribunal held that it was irrelevant that the individual was temporarily filling in as president during his wife’s illness, and that he never signed the company’s tax returns, finding that he failed to prove either that he lacked the authority to act or that his authority to carry out his corporate duties was thwarted by others.