Form Dor-3097 - Missouri Taxpayer Bill Of Rights (Page 2 of 4) in pdf

Audits

will reconsider the proposed deficiency, and render a Final

Determination notifying you of the findings of fact and the

Department audits will be conducted at a reasonable place

and time. You will be given reasonable notice of an upcom-

basis of the Final Determination. Your protest may also

ing audit. Before or during the initial interview, the auditor

include a request for an informal hearing.

will explain the audit process. The Department’s tax auditors

Appeal of the Department’s Decision

are not compensated based upon the dollar amount of their

If you are still not satisfied with the Department’s decision, you

audit assessments or collections.

may seek a review of your case by the Administrative Hearing

Recovery of Legal Expenses

Commission (AHC), which is not part of the Department.

If a court or the Administrative Hearing Commission decides

However, you must file your appeal with the AHC within 30

in your favor in a proceeding versus the Department, you

days of the date you were sent the Final Determination by the

may apply to the court or commission for recovery from the

Department.

state of reasonable legal fees you incurred. How ever, you are

Appeal of Administrative Hearing Commission’s Findings

entitled to this recovery of fees only if the court or commis-

Once you have exhausted your appeals through the administra-

sion determines the position of the Department was vexatious

tive channels explained above, you may take your appeal to the

or not substantially justified.

state court system. Again, however, you must file your appeal

Erroneously Filed Liens

with the appropriate state court within 30 days of the Final

If the Department erroneously files a lien against your prop-

Determination by the Administrative Hearing Commission.

erty, you may request that the Department release the lien,

Statute of Limitations on Deficiencies

request expungement of the lien from the county recorder’s

You will not be sent a Notice of Deficiency for additional pay-

records, and notify any creditors who were affected by the

ment of income taxes more than three years after the date you

Department’s actions.

filed the return or the due date, whichever is later. However,

there are three exceptions to this general rule: 1) If you fail to

amend your Missouri return and pay any additional tax due,

Income Tax or Franchise Tax

plus applicable interest within 90 days after a federal adjust-

ment, the Department can bill you later than three years after

Abatement of Erroneous Tax

the original return was filed; 2) If you omit more than 25 per-

You may petition the Department to abate any tax due that

cent of your Missouri adjusted gross income, the Department

was erroneously or illegally assessed. Individual income

can take up to six years to bill you for the additional tax, inter-

tax petitions must be submitted in writing and mailed to:

est, or additions to tax; 3) If you fail to file a return or file a

Missouri Department of Revenue, P.O. Box 385, Jefferson

fraudulent return, there is no time limitation for the Department

City, MO 65105-0385. Corporation income and corpora-

to bill you for the tax, interest, and additions to tax.

tion franchise tax petitions must be submitted in writing and

mailed to: Missouri Department of Revenue, P.O. Box 700,

Jefferson City, MO 65105-0700.

Refunds

Extension of Time

Refund Claims

If, for good cause, you need additional time to file your

The Department has the duty to refund any overpayment of

Missouri income tax return, you may file an extension (Form

income tax due. If you believe you are due a refund, you may

MO-60, Application for Extension of Time to File for individ-

file an amended return and request a refund, provided you file

ual income tax or Form MO-7004, Application for Extension

the amended return within three years of the filing of the origi-

of Time to File for corporate income or franchise tax) of up

nal return (income tax only) or within two years of the date

to six months. Additionally, if you have been granted an

the tax was paid (income tax or franchise tax) or within one

extension of time to file your federal income tax return by the

year and 90 days from the Final Determination by the Internal

IRS, you also receive an equal extension of time to file your

Revenue Service (income tax only). Upon receipt of a request

Missouri return. In all cases, however, the extension of time to

for refund, the Department will review the return and notify

file does not extend the time to pay. You will be responsible

you of its decision or findings.

for paying any additions to tax for failure to pay and interest

Protest of Denied Claim

accrued during the period.

If your claim for a refund is denied, you may dispute the

denial by filing an official protest with the Department.

Deficiencies

However, you must file the protest within 60 days of the

Reason for Underpayment

denial. At that time, the Department will reconsider the

If you are sent a billing (Notice of Adjustment) by the Depart-

claim, make a Final Determination and notify you of its find-

ment requesting either an initial payment or an additional

ings and the basis of the decision.

payment for income taxes, you have a right to know why the

Department has determined you owe the amount billed.

Appeal of the Department’s Decision

If you are still not satisfied with the Department’s decision,

Protest of Deficiency

you may seek a review of your case by the Administrative

If you do not respond to the Notice of Adjustment, you will

Hearing Commission (AHC), which is not part of the Department

be issued a Notice of Deficiency by certified mail. You may

However, you must file your appeal with the AHC within 30

dispute the amount assessed you in a Notice of Deficiency by

days of the date you were sent the Final Determination by the

filing an official protest with the Department within 60 days

Department.

(150 days if outside the U.S.) of the date you were sent the

notice. If you dispute the amount assessed, the Department

Form Dor-3097 - Missouri Taxpayer Bill Of Rights Page 2

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