Individual Income Tax Collection Procedures

Request for Return

If the Department does not have record of receiving a return for a particular year in which we believe a liability may exist we will request a return.

Notice of Proposed Changes

This is the initial notice you will receive on an individual income tax debt. A tax debt may be the result of a calculation error or supporting documents missing from a filed return. The debt can also be the result of information received from other agencies, such as the Internal Revenue Service, or failure to file a required return. An example is income reported to the IRS by the payer but not reported on your Missouri individual income tax return.

Notice of Balance Due

This notice is sent if the Department has received a return without payment in full, if calculation errors were made on a return, or if the return is not received by the due date. The notice will indicate the current balance due on the tax period.

Notice of Deficiency

If you do not resolve the debt associated with the Notice of Balance Due, Notice of Proposed Changes or Request for Tax Return notice, you will receive a Notice of Deficiency. How to Respond to a Notice of Deficiency

10 Day Demand of Payment

The third notice you will receive, which certifies that the amount due is a final decision of the Department.

Notice of Intent to Offset

This notice informs you that your federal income tax refund may be intercepted and applied to the deficiency.

Lien

The Department files liens after the expiration of time for an appeal of the Notice of Deficiency. Liens are filed with both the recorder of deeds and the circuit court. Liens filed with the recorder of deeds attach to the debtor's real and personal property. Liens filed with the circuit court are commonly called Administrative Judgments. See below for more information.

Administrative Judgment

Administrative judgments permit the Department to use all post-judgment remedies, such as garnishment.

Referral to Prosecuting Attorney or Collection Agency

Unpaid taxes may be referred to a collection agency or to a local Prosecuting Attorney. In addition to recovering the tax debt, Missouri statutes allow a 100 percent civil penalty and criminal prosecution for willful attempts to evade the tax.