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WOODMAN v. DIRECTOR OF REVENUE

No. 56326.

8 S.W.3d 154 (1999)

Dolph WOODMAN, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Missouri Court of Appeals, Western District.

November 30, 1999.

Attorney(s) appearing for the Case

Rodney H. Nichols, Springfield, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for respondent.

Before: Presiding Judge LAURA DENVIR STITH, Judge HAROLD LOWENSTEIN and Judge ALBERT RIEDERER.

HAROLD L. LOWENSTEIN, Judge.

Appellant Dolph Woodman appeals the Findings of Fact and Conclusions of Law of the Administrative Hearing Commission (AHC) holding him liable to the respondent for $29,247 in tax and penalties for willfully failing 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...

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