Mealey's (November 2, 2022, 1:35 PM EDT) -- JEFFERSON CITY, Mo. — The Missouri Supreme Court on Nov. 1 affirmed the decision of an administrative hearing commission (AHC) authorizing the director of the department of revenue to assess a bar’s unpaid taxes against a deceased bar owner, finding that the director’s assessment against the bar owner was not barred by res judicata or a statutory three-year limitation against the bar owner as a responsible party....