State Department of Revenue v. Wilcox

ROBERTSON, Presiding Judge.

On June 8, 1993, the State Department of Revenue (State), entered a final tax assessment against William F. Wilcox, IV, former president and chairman of the board of Micro National, Inc., in the amount of $85,505.14. This amount was assessed against Wilcox as a result of Micro National’s failure to pay to the State certain withholding and sales taxes owed in 1990 and 1991.

On August 3, 1993, Wilcox filed a notice of appeal in the St. Clair County Circuit. The State filed an answer, asserting that Wilcox had failed to timely file his appeal and requesting that the…