A New York State ALJ has upheld the denial by the Department of Taxation and Finance of a sales tax Certificate of Authority sought by Olek, Inc., an S corporation, because of unpaid liabilities determined to be due from its owner and president, Peter Triestman. Matter of Olek, Inc., DTA No. 827819 (N.Y.S. Div. of Tax App., Mar. 16, 2017). Mr. Triestman, who owned 100% of Olek's stock, was also president, 100% owner, and a responsible party of another business, Triestman & Sons, Inc., which had outstanding amounts due for sales, corporation, and withholding tax that were finally determined to be owed. The ALJ found that Tax Law 1134(a)(4)(B) allows the commissioner to deny a Certificate of Authority when a shareholder owning more than 50% of the applicant's shares has unpaid tax that has been determined to be due, and the fact that the parties were attempting to arrive at a mutually acceptable payment agreement for the unpaid liabilities did not provide any basis for an order compelling the issuance of a Certificate of Authority.