Fischer v. Dir. of RevenueAnnotate this Case
At issue in this case was the Director of Revenue’s final determination regarding Harry Fischer’s 2007 income tax liability. Fischer appealed the Director’s decision to the Administrative Hearing Commission (AHC), arguing that the Director erred in assessing additions and interest under Mo. Rev. Stat. 143.741.1 and 143.731.7 in calculating his tax liability for 2005, 2006, and 2007. The AHC affirmed the Director’s final determination. The Supreme Court affirmed the decision of the AHC, holding (1) the addition to Fischer’s 2007 tax liability was properly assessed; and (2) interest on Fischer’s 2007 tax liability was properly assessed.