Missouri Court of Appeals, Western District / Date unavailable
C. Jenkins Neckties vs. Director of Revenue
C. Jenkins Neckties appealed an order from the Administrative Hearing Commission (AHC) that found the AHC lacked authority to reconsider its prior dismissal of Neckties' tax appeal. Neckties argued the AHC misinterpreted the statute regarding actual notice of dismissal and erred in failing to provide reasonable notice when it sent the dismissal order to counsel's former email address. The appellate court affirmed the AHC's order, holding that notice to the attorney of record was sufficient under the applicable statutes and the AHC lost jurisdiction to set aside the dismissal after thirty days from that notice.