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STATE EX REL. FISCHER v. SANDERS

No. WD 60319.

80 S.W.3d 1 (2002)

STATE of Missouri, ex rel., Carol Russell FISCHER Director of Revenue, Respondent, v. Dennis E. SANDERS, Appellant.

Missouri Court of Appeals, Western District.

As Modified April 30, 2002.

Attorney(s) appearing for the Case

Dennis E. Sanders, pro se, Jefferson City, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Linda Lemke, Asst. Atty. Gen., Jefferson City, for Respondent.

Before HAROLD L. LOWENSTEIN, P.J., THOMAS H. NEWTON and RONALD R. HOLLIGER, JJ.

THOMAS H. NEWTON, Judge.

Dennis Sanders was audited by the Internal Revenue Service (the IRS) after he failed to file federal or Missouri income tax returns in 1995 and 1996. On January 20, 1998, the IRS sent the Department of Revenue (the Department) a letter notifying the Director of Revenue (the Director) that there had been adjustments to Mr. Sanders' federal adjusted gross income for the years 1994 through 1996. Based upon the figures received from the IRS, the...

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