Woodman v. Director of Revenue

HAROLD L. LOWENSTEIN, Judge.

Appellant Dolph Woodman appeals the Findings of Fact and Conclusions of Law of the Administrative Hearing Commission (AHC) holding him hable to the respondent for $29,247 in tax and penalties for willfully faihng to collect and pay employer withholding tax pursuant to § 143.751.4, RSMo 1994.1 The respondent is the Missouri Director of Revenue (Director), to whom the withholding tax returns and payments were due. Woodman made this appeal after filing a Motion for Reconsideration with the Administrative Hearing Commission. At issue is whether this appeal was timely…