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Missouri Taxing Information

Enforced Collections

The following are some measures that the State may take in seeking to resolve tax delinquency, in general order:

  • Notice of Adjustment: The initial notice issued in response to deficiency.
  • Notice of Deficiency: Upon reception of this notice, there is a period in which a redetermination may be requested if there is disagreement with the amount of the bill.
  • Demand of Payment: This notice is generally the final notice prior to actual enforced actions by the Department of Revenue. It outlines a brief time window in which liability may be paid or otherwise addressed.
  • Notice of Intent to Offset: Indicates that future tax refunds may be intercepted and directly applied to the delinquent tax bill.
  • Lien: Once an assessment is finalized, a lien may be attached to real or personal property as a means of protecting the State’s interests.
  • Deficiency Referred to Prosecuting Attorney/Collection Agency

Delinquent sale and use taxes may result in other measures, including:

  • Underpay Notice: Initial response to deficiency.
  • Notice of Assessment: Indicates a period in which a reassessment or appeal may be made to the appropriate Court.
  • Lien
  • Default Notice
  • Revocation of Sales Tax License: License revocation as a response to a failure to pay or remit sales tax, or remit income tax
  • Bond Forfeiture: Tax liability may result in the forfeiture of a bond posted to receive a sales tax license.
  • Deficiency Referred to Prosecuting Attorney/Collection Agency

Installment Agreement

If you are unable to pay your initial tax bill in full, you may be able to arrange a payment agreement with the Department of Revenue. An agreement is generally based upon your ability to pay on a regular basis and the total amount that you owe. Any additions to your liability, such as penalties and interest, will still accumulate on whatever portion of your bill remains unpaid.

Priority One: Stopping Aggressive Enforced Collections

Liability of Responsible Parties

Corporate tax liabilities may result in a corporate officer or other responsibility-bearing individual being held personally liable for them.

Offer in Compromise

In very particular circumstances, you may be able to request an Offer in Compromise with the DOR if you are unable to pay your tax liability in full. OIC’s are generally only considered if the request is a last resort, and require that you have your tax returns and other such documents in order beforehand.

OIC’s require honest doubt regarding the liability itself or its collectability, or proof of reasonable cause regarding the failure to pay it.

Representation

If you so choose, you may authorize a qualified individual to represent you in tax matters before the DOR or associated proceedings. To do so, you must first complete the appropriate documentation.

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Don’t be a victim to the collection powers of the IRS and Missouri’s collection division. We are experts in securing permanent financial protection from the government. Call us at 888-589-0955 for a free consultation. In a few minutes, we will help you to assess your options.