LaBlanche v. Director of Revenue
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The Supreme Court affirmed the decision of the administrative hearing commission (AHC) denying the complaint brought by Plaintiff, as personal representative of the estate of James Townsend, that the director of the department of revenue was not authorized to assess unpaid sales tax owed by Green Duck Lounge, Inc. against Townsend as a responsible party under Mo. Rev. Stat. 144.157.3, holding that the AHC's decision was authorized by law.
On appeal, Plaintiff argued, among other things, that a prior judgment denying the department's attempt to collect the company's unpaid sales tax from Townsend's estate was res judicata, barring the director's assessment of the unpaid sales tax against Townsend personally. The Supreme Court affirmed, holding (1) the AHC did not err in finding that res judicata did not bar the director's assessment against Townsend, personally, as a responsible party; and (2) neither Mo. Rev. Stat. 144.220.3 nor section 144.157.3 required the director to mail notice of his intent to make an assessment against Townsend, as a responsible party, within years after the company's returns were filed.
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