Whitehead v. Director of Revenue

The Director of Revenue (director) appeals a decision finding that the director’s assessment under section 143.751.41 was barred by the statute of limitations contained in section 143.711.1. The decision of the Administrative Hearing Commission is affirmed.

Whitehead was president of Midwest All Cargo, Inc., (Midwest). Midwest did not file employer withholding tax returns for September and October 1990, but it did file withholding tax returns for December 1990 to August 1991. Midwest did not, however, pay any withholding taxes to the director for any of these periods.

On October 6, 1995, the…