State ex rel. Director of Revenue v. White

BLACKMAR, Chief Justice.

We again must apply the principle that a litigant who fails to exhaust available administrative remedies may not obtain judicial relief.

On October 3, 1986 the Director of Revenue assessed special fuel tax, interest and penalties in the amount of $126,638.58, against the appellant taxpayer, as provided by Chap. 142, RSMo 1978. The taxpayer filed a petition for review by the Administrative Hearing Commission pursuant to § 621.050, RSMo 1986. The taxpayer appeared at the evidentiary hearing but announced that he had no desire to move forward with the case. The director…