Form Dor-3097 - Missouri Taxpayer Bill Of Rights printable pdf download

Ombudsman

m i s s o u r i

You may seek assistance from a taxpayer rights advocate,

or ombudsman, within the Department. The ombudsman

t a x p a y e r

is charged with the responsibility of assisting taxpayers

in resolving complaints and problems. All other routine

Department channels must have been exhausted before the

ill of

ights

ombudsman will take an active role in resolving your prob-

lem.

Informational Letters

If you have a question concerning your rights or obligations,

or the Department’s opinion as to how the law applies to a

specific situation, you have the right to request a non-binding

his Bill of Rights is to inform you, the

he purpose of t

tax assistance letter from the Department by writing the

Missouri taxpayer, of your rights under Missouri laws.

Department of Revenue, P.O. Box 854, Jefferson City, MO

Missouri statutes include strong incentives for voluntary

65105-0854.

tax compliance, but at the same time, provide taxpayers

protection against inappropriate tax collection efforts. The

Binding Letter Rulings

General Assembly constructed these laws to promote fair-

If you have a question concerning your rights or obliga-

ness, confidentiality, and consistency in application.

tions as they pertain to a specific set of facts and you would

like a legally binding ruling on your question, you may

The Department of Revenue’s (Department) goals go

request that the Department provide you with a binding

beyond honoring your statutory rights. Our primary goal

letter ruling, which is a written interpretation of the law as

is to treat each and every taxpayer fairly, professionally,

it pertains to your specific set of facts. However, you will

and courteously. To this end, good public relations is one

need to follow the Department’s regulation that specifies

of the job components of every position. We expect our

the requirements for requesting binding letter rulings (see

employees to deal with taxpayers in a polite, respectful

12 CSR 10-1.020).

manner, and, at the same time, try to answer questions or

Tax Clearances

resolve any problems as quickly as possible.

If, for any reason, you need a certificate of tax clearance or a

certificate of no tax due for your account, you may request a

General Rights

clearance from the Department and expect the Department

to act on the request in a timely and efficient manner. If the

Payment of Only the Least Tax Due

requested clearance cannot be issued, you have the right to

You have the right to plan and arrange your finances in such

know what tax reports and payments are required in order for

a manner that you will pay the least amount of tax due under

the clearance to be issued. Tax Clearance Requests should be

the law.

sent to the Department of Revenue, P.O. Box 3666, Jefferson

City, MO 65105-3666.

Courtesy and Consideration

You have the right to be treated fairly, with courtesy and

Compelled to Testify

consideration at all times by employees of the Department.

If you are ordered by subpoena by the Department to tes-

You have the right to know the name or identifying number

tify for any reason, you should know that the information

of the employee who is assisting you. If you feel you are not

obtained from your testimony cannot be used to criminally

receiving courteous service from a De partment employee,

prosecute you for violating the same Missouri law.

you have the right to speak with the em ploy ee’s supervisor.

Legal Representation

Privacy and Confidentiality

Individuals are not required to have legal representation in

You have the right to have your personal and financial infor-

proceedings before the Administrative Hearing Commission

mation kept confidential. You can feel secure in knowing the

(AHC) (Missouri’s “tax court”). The AHC hears appeals of the

Department will only disclose tax information to other state

Department’s final decisions and other actions. However, if

and federal agencies as provided by law.

you desire, you may have your accountant or attorney repre-

Information and Assistance

sent you during audit procedures, or have legal representation

You have the right to information and assistance in comply-

at any hearing or proceeding involving the Department. You

ing with the tax laws. If you need information and Missouri

must execute a written Power of Attorney (Form 2827) if you

tax laws, you may access the Missouri Statutes at www.

will not be present.

moga.mo.gov/statutesearch. We provide telephone and

walk-in assistance in our offices located throughout the

Fax Communications

state. To make sure that Department representatives give

Whenever you are required to send a notice to the Director of

accurate and courteous answers, a second representative

Revenue by United States mail, you may substitute the written

sometimes monitors telephone calls. If you need additional

notice with an electronic facsimile transmission, commonly

information, you may access the following website: http://

known as a fax. The fax shall be construed as adequate notice

to view regulations

if otherwise timely sent. A notice being served on the director

online.

by fax must be transmitted to fax number (573) 751-7150.

Form Dor-3097 - Missouri Taxpayer Bill Of Rights

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