Administrative Hearing Commission

Richard Maseles, Esquire

Corporation’s president properly assessed for sales tax as responsible party. Bisch v. Director of Revenue, No. 11-1813 RS (Mo. AHC, February 5, 2014), Dandamudi, C.

Thomas and Jeffrey Bisch were president and vice president, respectively, of Bischco, Inc., which owned fast food franchises in Missouri and Iowa. Bischco filed sales tax returns for January through September 2008, but did not remit the taxes reported. Thomas signed some of the returns, while Jeffrey signed the others. The Director assessed Thomas for the amounts for which collection was not barred by limitations, less the amounts already paid. Thomas appealed the assessment.

Thomas was properly assessed pursuant to § 144.157 as a responsible party. As a corporate officer of Bischco, he had direct control, supervision, or responsibility, both for filing the returns and making payment of the taxes reported. Thomas’ assertion, that taxes arising from returns filed more three years prior to the assessment against him were barred by limitations, failed because, pursuant to § 144.157.3, the Director could not personally assess him as a responsible party until an assessment against the corporation was final and the taxes were not paid.