How to Respond to a Notice of Deficiency
The Director of Revenue has determined that you owe the amount shown on the Notice of Deficiency. To respond to this notice, you must do one of the following:
Pay the amounts due. Please send a check or money order, made payable to the Department of Revenue to the address listed on the notice. You can also pay the amount due online. The Department also accepts Mastercard, Visa, Discover, and American Express. Call toll free (888) 296-6509. There will be a convenience fee charged to your account for processing.
If you agree with the amounts shown, but are unable to pay the full amount at this time, you should submit a proposed partial payment agreement to pay the full amount within one year. You should also include a personal financial statement or other explanation of your inability to pay. To request a partial payment agreement, access our website at http://dor.mo.gov/cacs/. If payment in full is not made at this time, you will be charged additional interest on any balance remaining until fully paid.
File a Protest with the Department of Revenue. If you do not agree that you owe the amounts shown on this Notice of Deficiency, you may file a protest with the Department. Under Section 143.631, RSMo, a protest is a written statement that explains in detail the reasons you do not owe the amounts shown on the Notice of Deficiency. You should include copies of any documents that you would like the department to consider when reviewing your protest (e.g., tax returns or W-2’s).
You must file a protest within 60 days (150 days if you live outside the United States) after the date this Notice of Deficiency was mailed or the date it was delivered, whichever date is earlier.
If you would like to have an informal hearing with the Department to explain the reasons for your protest, in person, you may request one in your protest.
If the Department agrees with your protest, the Department will adjust the amount shown on the Notice of Deficiency and notify you of the decision in writing.
If the Department does not agree with your protest, the Department will notify you of the Department’s decision in writing. Under Section 143.651, RSMo, you may file an appeal of that decision with the Missouri Administrative Hearing Commission. The Department will provide details of how to appeal its decision in the notification.
Pay Under Protest. If you file a protest, you may also pay all or any part of the amounts due under protest. (Section 143.631,RSMo) By paying under protest, you will stop the accrual of additional interest on the amounts paid.
To pay under protest, you must do the following:
1. Send a check or money order for the amount of the protest payment to the address listed on the Notice of Deficiency.
2. Write on the front of the check or money order that it is a protest payment.
3. Include with your payment your written protest (as described in part two), and a statement of the tax type, tax period(s), and the amount of tax, interest, penalties, and additions to tax to which the payment is to be applied.
Your payment under protest must be received by the Department of Revenue within 60 days (150 days if you live outside the United States) from the notice date shown on the Notice of Deficiency.
If you do not respond. If you do not exercise any of these options within 60 days of the notice date,
- All tax, interest, penalties, and additions to tax, if any, will be payable in full.
- You will no longer have the legal right to appeal.
- If the Notice of Deficiency is for a withholding tax debt and you make retail sales, your Missouri Retail Sales Tax License will be revoked under Section 144.083, RSMo.
- A Certificate of Tax Lien may be filed with the Recorder of Deeds against any and all personal and real property owned by you.
- A Certificate of Tax lien may also be filed with the Clerk of the Circuit Court. This will have the full force and effect of a default judgment. Officers, directors, statutory trustees, or employees of any corporation who have direct control, supervision, or responsibility for filing returns and making payment of the tax may be personally assessed for the amount due under Section 143.241, RSMo.
- If incorporated, your corporate charter may be administratively dissolved under Section 351.484(9), RSMo.