State v. Crow

RONALD R. HOLLIGER, Judge.

This is an appeal from a criminal conviction for two counts of failing to file a Missouri individual tax return. Section 143.931, RSMo. 2000. 1 John Kelly Crow was convicted in Boone County, Missouri, of failing to file tax returns for the years 1996 and 1997. Mr. Crow argues that his conviction and sentence violated due process because the Department of Revenue did not notify him of any deficiency before criminal charges were filed, because he was not allowed to call a witness who would have testified that the Department of Revenue had no information indicating that…