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Administrative Hearing Commission

Richard Maseles, Esquire

Advanced Practice Nurse not subject to discipline for failure to renew certification when she showed that she received documentation from Nursing Board, but Board had no record of sending it. State Board of Nursing v. Greer, No. 10-0159 BN (Mo. AHC, February 15, 2011), Nelson, C.
Greer held an Advanced Practice Registered Nurse certification. When she received a verification of certification from the national licensing body, she forwarded that verification to the Board, who sent her a wallet card-sized Document of Recognition (DOR). But in 2007, she learned that the Board's records indicated that her DOR had not been renewed. She filed the necessary paperwork to obtain a new DOR, but the Board sought to discipline her license for practicing as an Advanced Practice Registered Nurse without being recognized by the Board as such. The Commission held for Greer. The evidence showed that Greer timely submitted her verification of certification, and that the Board's computer records did not reflect that fact did not prove otherwise.

Late filing of income tax returns resulted in statutory penalty, even when estimated tax payments for prior year eventually resulted in overpayment for year in question. Roche v. Director of Revenue, No. 10-0041 RI (Mo. AHC, February 14, 2011), Winn, C.
The Roches overpaid their 2005 Missouri income tax and asked that the overpayment be applied to their 2006 estimated tax. They then made estimated tax payments on their 2006 taxes, but did not file a return until 2009, where they claimed an overpayment based on the 2006 payments. They filed their 2007 return later in 2009, crediting an (alleged) overpayment from their 2006 taxes. The Director assessed interest for late payment and an addition to tax for the 2007 return, which the Roches protested. The Commission upheld the Director's assessment, holding that Section 143.741 imposes a penalty for late filing of a return of 5% per month on the amount owed. The amount owed was not reduced by the 2006 estimated payments, because the 2006 return had been filed late. Only when the 2006 return was filed could those payments be credited to the 2007 return, because only then could the amount to be credited to 2007 be ascertained. Income taxes are allocated by taxable year, so tax payments are not treated as fungible, to be allocated as the taxpayer chooses.

The Missouri Bar Courts Bulletin, 11-Mar