How to Respond to a Notice of Assessment
The enclosed assessment is the Final Decision of the Director of Revenue. To respond to this notice, you must do one of the following:
- Pay the Amount due. Please send a check or money order, made payable to the Department of Revenue, to the address listed on the notice. 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 for 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.
- Appeal to the Administration Hearing Commission. You may ask for a hearing before the Administrative Hearing Commission. To do so, you must file a petition with the Commission within 60 days of the date this decision was mailed or the date it was delivered, whichever date was earlier. Under Section 621.050, RSMo, if any such petition is sent by registered or certified mail, it will be deemed filed on the date it is mailed; if it is sent by any method other than registered or certified mail, it will be deemed filed on the date it is received by the Commission. Your petition should contain a thorough statement of your objections to the assessment and should have a copy of this assessment attached to it. Additional details concerning the filing of a petition may be obtained from the Administrative Hearing Commission, P.O. Box 1557, Jefferson City, Missouri 65102-1557.
- Informal Review. You may request the director of revenue to conduct an informal review of the assessment. You must request this informal review within 60 days from the date the assessment was mailed or the date it was delivered, whichever is earlier. You may request the informal review by contacting the Department at the address printed at the top of this page. A request for an Informal Review does not extend or affect the 60 days you are allowed to file an appeal with the Administrative Hearing Commission. Unless you file with the Commission within the 60 days, this assessment will be final.
- Pay under protest. You may pay the amount of tax, interest, penalties, and additions to tax in the assessment under protest, under Section 144.700, RSMo. Paying under protest stops 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 Assessment.
2. Write on the front of the check or money order that it is a protest payment.
3. Include a copy of the Notice of Assessment with your payment.
You must also submit a protest payment affidavit form to the Department within 30 days after you make your payment. You can obtain protest payment affidavit forms at http://dor.mo.gov/forms/. You should include copies of any documents that you would like the department to consider when reviewing your protest.
If your protest is denied, you may appeal to the Administrative Hearing Commission as explained in choice two. If the Department agrees with your protest, the amounts paid under protest will be refunded to you, with applicable interest.
- If you do not respond. If you do not exercise any of these options within 60 days of the assessment 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.
- 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 under Section 144.380.
- 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 144.157, RSMo.
- If incorporated, your corporate charter may be administratively dissolved under Section 351.484(9), RSMo.