If you have questions about the billing notice, call (573) 751-7200 to speak with a collection technician.
A lien is filed with the Recorder of Deeds office and attaches to any real or personal property in the county where the lien is filed. A lien can prevent you from selling or transferring title to the property until all amounts due are resolved.
The debt must be resolved either by payment or documentation showing you do not owe the debt. For immediate release after payment, the balance due must be paid in full by cashier's check, money order, guaranteed bank check or escrow check. If payment is made by any other method, the lien will be released in 6 to 8 weeks.
A lien may be listed on your credit report. Credit bureaus monitor public records for liens.
A garnishment is a court order issued to an employer or financial institution requiring them to withhold wages or intercept funds in a debtor's bank account and pay them to the Department. The garnishment stays in effect until the debt is resolved.
The Department is legally authorized to garnish up to 100 percent. The Department typically garnishes 25 percent of the debtor's net pay.
An explanation of any “hardship” created by the garnishment may be submitted in writing to Missouri Department of Revenue, Collections and Tax Assistance, PO Box 1646, Jefferson City, MO 65105-1646. The explanation should include a completed Federal Form 433-A (for individuals) or Federal Form 433-B (for businesses). The explanation must include the most recent 3 months of financial documentation as stated on page 4 of Form 433-A and Form 433-B. These forms can be found at irs.gov.
The address to send payment is listed on the billing notice you received. Here is a complete list of mailing addresses for each type of tax collected by the department.
The Department encourages taxpayers to pay any balance due in full to avoid late penalties and interest. For those individuals or businesses unable to immediately resolve a debt, an installment agreement may be a reasonable payment option. You may request an internet installment agreement or call (573) 751-7200 for assistance.
Yes. You will receive a letter explaining any adjustments the IRS made to your refund amount from the IRS.
Yes. The Department can intercept a refund of state income tax and apply it towards any income tax debt from previous years. If the individual owns a business that has delinquent sales tax, use tax, employer's withholding tax or corporate income tax their income tax refund may be applied towards these debts. You will receive a letter from the Department if your refund is intercepted.
Please submit copies of court documents naming you as the executor. Documents can be mailed to the Missouri Department of Revenue, Collections and Tax Assistance, PO Box 1646, Jefferson City, MO 65105-1646. You may also submit the documents via email to [email protected] After those court documents are received, the Department can discuss details concerning the tax debt with you and what options may be best for resolution.
Collections steps will continue as illustrated on the Collections Procedure Page until the debt is paid or resolved with supporting documentation showing you do not owe the debt. See Can I pay the balance due in installments? to determine if an alternative payment arrangement may work for you. You may also visit our Tax Collection webpage to explore your option of submitting an Offer in Compromise to the Department.
The Department will not stop collection actions because you anticipate a refund in the future.
Yes. If your return is filed and all W-2’s have been received, you can request to split the liability between you and the other responsible individual. You can send your request for split liability to:Missouri Department of Revenue
P.O. Box 385
Jefferson City, MO 65105
Email us at: [email protected]