We must disregard the affidavit by petitioner's attorney because it contains hearsay and lay opinions, and is not made on personal knowledge that would be admissible in evidence. Only rarely are attorneys possessed of the personal knowledge of the necessary evidentiary facts to support or oppose a motion for summary judgment. Affidavits on information and belief are not sufficient. When she became president and board chairperson of the corporation in February 1996, Ms. Washington acquired the authority to direct payment of the taxes. We reject Ms. Washington's contention that she had no authority until she became a signatory on the corporate checking account.
Authority includes the authority over employees who write checks and file tax reports.
Ms. Washington had such authority by virtue of her positions as the corporation's president and board chairperson. Exercising her authority in early March 1996, she directed the corporation's executive director to pay the taxes, which he did not do and was subsequently removed from his position. In mid-June 1996, Ms. Washington assumed additional financial authority by becoming a signatory on the corporation's checking account. She also exercised her authority by certifying the semi-monthly tax withholding reports to the Department, even though she did not see to it that the withholding taxes were paid for the periods she certified. Duty to Pay Taxes Upon assuming the offices of president and board chairperson in early February 1996, Ms. Washington was duty-bound to see to it not only that current withholding taxes were timely paid but also that any unpaid taxes were paid at the earliest possible moment out of funds on hand.