LIND v. DIRECTOR OF REVENUE (2020)

Missouri Court of Appeals, Western District.

Michael H. LIND, Appellant, v. DIRECTOR OF REVENUE, Respondent.

WD 83355

Decided: July 21, 2020

Before Division One: Thomas H. Newton, Presiding Judge, and Mark D. Pfeiffer and Edward R. Ardini, Jr., Judges

Michael H. Lind, Thornfield, MO, Appellant, pro se. Eric S. Schmitt, Attorney General, Jefferson City, MO, and Alyssa M. Mayer, Assistant Attorney General, Kansas City, MO, Attorneys for Respondent.

Order

Mr. Michael H. Lind petitions for judicial review of the Administrative Hearing Commission's decision that he was liable for state income tax, additions to tax, and statutory interest. The primary gist of Mr. Lind's claim is that the Missouri Director of Revenue, in calculating the amount of tax owed by Mr. Lind, should be bound by his falsely reported statement of income on his federal and Missouri income tax returns and that there is no statutory investigatory authority vested with the Missouri Department of Revenue. We disagree with Mr. Lind's various assertions in support of his argument on appeal and affirm the decision of the Administrative Hearing Commission. Because a published opinion would have no precedential value, we have not published a formal opinion; however, we have provided the parties an unpublished memorandum of law explaining today's ruling. The judgment is affirmed. Rule 84.16(b).

Per Curiam:

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