Harry Fischer v. Director of Revenue

The Administrative Hearing Commission (“AHC”) affirmed the final determination by the Director of Revenue (“Director”) regarding Mr. Harry Fischer’s 2007 income tax liability. Fischer now seeks judicial review of this decision on the grounds that the AHC misinterpreted or misapplied section 143.741.1, 1 regarding the. Director’s assessment of additions to tax, as well as section 143.731.7, regarding the Director’s assessment of interest on the amounts Fischer owed. This Court rejects Fischer’s arguments and affirms the AHC’s decision.

Background

This case involves only the Director’s decision…