If you have questions about the billing notice, call 573-751-7200 to speak with a collection technician.
The Department of Revenue filed a Certificate of Tax Lien because of my tax debt. What is a Tax Lien/Administrative Judgment?
A Tax Lien is the Certificate of Tax Lien filed in the county’s recorder of deeds office and attaches to all real and personal property owned by the taxpayer or acquired in any manner by the taxpayer after the filing of the Certificate of Tax Lien.
An Administrative Judgment (AJ) is the Certificate of Tax Lien that is filed with the Circuit Clerk to give the tax lien the effect of a default judgment which allows the Department to execute on the tax lien as if it were a judgment.
A lien filed with the recorder of deeds or circuit clerk can prevent you from purchasing, refinancing, or selling property or transferring title to the property until all amounts due are resolved.
A judgment filed with the circuit clerk allows the Department the opportunity to issue a garnishment in order to collect the delinquent taxes.
A Satisfaction/Discharge of Tax Lien will be issued within 45-60 days from the date that the debt was resolved. You may resolve the debt by either making payment in full or submitting documentation showing you do not owe the debt.
After a lien has been filed, interest will continue to accrue. A taxpayer, power of attorney, financial institutions or title company may request for the amount needed to pay the lien off in full by reaching out to firstname.lastname@example.org to request an updated payoff amount.
The Department does not report to credit agencies. However, credit bureaus do monitor public records for liens; therefore, a lien may be listed on your credit report.
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. A garnishment can be issued at any time until the judgment is fully satisfied.
The Department is legally authorized to garnish up to 100 percent.
In the event debtors are placed in financial hardship as a result of the Department’s garnishment, the taxpayer can request a hardship review. All hardship reviews must be submitted using the Garnishment Hardship Application (Form 5668). All financial documents listed in the form instructions must be included with the form.A garnishment hardship will only be considered if you are filed up to date and payment from the garnishee is on record with the circuit clerk. Incomplete applications or missing returns will result in an automatic denial.
A hardship modification allows qualifying taxpayers to reduce a current garnishment if it creates a hardship. A hardship exists if the garnishment prevents the taxpayer from meeting necessary living expenses.
Upon approval, a hardship could lower the percentage of wages garnished per pay period or allow a release of the garnishment in exchange for an installment agreement.
A hardship cannot:
- Delay or cancel collection actions;
- Avoid or abate existing tax liabilities; or
- Release a lien.
A hardship may be denied if:
- The taxpayer fails to make full financial disclosure, including household income;
- The taxpayer submits false or misleading information;
- The taxpayer has not fully filed all tax types;
- The taxpayer has repeated noncompliance or attempts to avoid paying tax obligations;
- There is not a payment on record with the Circuit Court; or
- The Department has deemed the garnishment does not create an unjust financial hardship based on federal regulations.
Professional assistance is not required, but taxpayers are welcome to seek tax assistance from a tax professional if they choose.
When you submit a completed application with all necessary supporting documentation, the Department will determine whether you are able to meet all necessary living expenses if the garnishment continues without modification. If you cannot, the Department will notify you of your options.
If the hardship is approved, a modification of garnishment will be mailed to the taxpayer and the garnishee and will be filed with the Circuit Court Clerk.
If the hardship is denied, the Department will contact the taxpayer to inform the taxpayer why it was denied, as well as mail a letter to the taxpayer’s address on file.
Yes. You may pay your balance due here.
To learn more about a variety of resources and services available for tax debts, visit our tax relief resources page.
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.
Can the Department intercept my state income tax refund to apply to other taxes I owe the Department?
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.
The person owing the tax debt is deceased. I have been appointed executor. What do I need to do to address the tax debt?
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@example.com. 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.
Additional information can be found at https://dor.mo.gov/faq/deceased-customer-probate.html.
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.
If you are unable to pay your their taxes in full, there are other payment options, such as monthly installment agreements that the taxpayer must be explored before submitting an Offer in Compromise. Information regarding the Offer in Compromise can be found at https://dor.mo.gov/tax-professionals/offer-in-compromise.html.
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
PO Box 385
Jefferson City, MO 65105
Email us at: firstname.lastname@example.org