Tax Audit Protest and Appeal — Missouri

Tax Audit Protest and Appeal (MISSOURI)

Quick-Reference Summary

PART A — INFORMAL CONFERENCE / REVIEW REQUEST LETTER

[TAXPAYER LEGAL NAME]
[Street Address]
[City, MO ZIP]
SSN / FEIN: [____________________]
Mo. Tax ID: [____________________]
Telephone: [(___) ___-____]
Email: [____________________]

Date: [__/__/____]

VIA U.S. CERTIFIED MAIL, RETURN RECEIPT REQUESTED

Missouri Department of Revenue
[Bureau — Sales Tax / Income Tax / Withholding]
P.O. Box [_____]
Jefferson City, MO [_____]

Re: Request for Informal Review of Notice of Deficiency dated [__/__/____] — Taxpayer ID [_____]

WITHOUT WAIVING RIGHT TO APPEAL TO THE ADMINISTRATIVE HEARING COMMISSION

Dear Sir/Madam:

This letter requests an informal review of the above-referenced Notice. This request does not constitute a waiver of, and is not a substitute for, the Taxpayer's right to file a Complaint with the Administrative Hearing Commission under RSMo §§ 621.050 and 144.261 within 60 days of the Final Decision. The Taxpayer will preserve the AHC appeal independently and will file there within the statutory 60-day deadline regardless of the status of this informal review.

I. Issues in Dispute

1. [Issue 1]: [Description and basis.]

2. [Issue 2]: [Description and basis.]

3. [Issue 3]: [Description and basis.]

II. Statement of Facts

[Numbered facts.]

III. Legal Authority

[Cite Mo. RSMo, 12 CSR, DOR letter rulings, and Missouri tax cases (e.g., Charter Comm., Inc. v. Dir. of Revenue; ITT Canteen v. Spradling).]

IV. Documentation

The following are submitted in support:

V. Power of Attorney

Form 2827 (Power of Attorney) authorizing [REPRESENTATIVE NAME] to represent the Taxpayer is attached.

Respectfully,

________________________________
[TAXPAYER OR REPRESENTATIVE]
[Title]

Enclosures:

• Form 2827 (POA)
• Notice of Deficiency
• Supporting documentation

PART B — FORMAL PROTEST: COMPLAINT TO THE ADMINISTRATIVE HEARING COMMISSION

STATE OF MISSOURI
ADMINISTRATIVE HEARING COMMISSION

Case No. [Assigned by Commission]

COMPLAINT FOR REVIEW OF FINAL DECISION OF THE DIRECTOR OF REVENUE

COMES NOW Petitioner [PETITIONER LEGAL NAME] and, pursuant to RSMo §§ 621.050 and 144.261 (or § 143.631 for income tax), files this Complaint for review of the Final Decision of the Director of Revenue dated [__/__/____], and in support states:

1. Parties

a. Petitioner is [a Missouri resident / a corporation organized under the laws of [_____] authorized to do business in Missouri] with principal place of business at [______________]. Missouri Tax ID: [______________].

b. Respondent is the Director of the Missouri Department of Revenue, an executive officer of the State of Missouri charged with administration of the tax laws.

2. Jurisdiction

a. The Administrative Hearing Commission has jurisdiction under RSMo § 621.050.1.

b. This Complaint is filed within 60 days of the date the Final Decision was mailed/delivered, whichever was earlier, and is therefore timely under RSMo §§ 621.050 and 144.261 (or § 143.631).

3. Final Decision Under Review

4. Procedural History

a. Petitioner filed return(s) for the periods in dispute on [__/__/____].

b. DOR initiated an audit on [__/__/____].

c. DOR issued a Notice of Deficiency on [__/__/____].

d. Petitioner ☐ requested informal review on [__/__/____] ☐ did not request informal review.

e. DOR issued the Final Decision/Assessment on [__/__/____].

5. Statement of the Case

[Concise narrative.]

6. Issues Presented

a. Whether [Issue 1].

b. Whether [Issue 2].

c. Whether penalties imposed under RSMo § 143.741 (income) or § 144.250 (sales) should be waived for reasonable cause.

7. Statement of Facts

[Numbered factual allegations.]

8. Errors of the Director

a. The Director erred in [specific error].

b. The Director erred in [specific error].

9. Burden of Proof

a. With respect to sales tax issues, RSMo § 144.210 places the burden on the seller; however, the assessment is not entitled to a presumption of correctness greater than the evidentiary record supports.

b. With respect to income tax and other listed taxes, Petitioner acknowledges the general allocation of burden but submits that the evidence will establish entitlement to relief by a preponderance.

10. Prayer for Relief

WHEREFORE, Petitioner respectfully requests that the Commission:

a. Set the matter for a contested-case hearing under RSMo Ch. 536 and 1 CSR 15-3;
b. Reverse or modify the Final Decision of the Director;
c. Reduce the tax, penalties, and interest assessed to $[_____];
d. Waive penalties for reasonable cause;
e. Order refund of any tax paid under protest with statutory interest; and
f. Grant such other relief as is just.

Respectfully submitted,

________________________________
[PETITIONER OR COUNSEL]
Missouri Bar No. [_____]
[Firm / Address]
[Phone / Email]
Date: [__/__/____]

VERIFICATION

I declare under penalty of perjury under the laws of the State of Missouri that the foregoing is true and correct to the best of my knowledge and belief.

________________________________
[PETITIONER OR AUTHORIZED OFFICER]
Date: [__/__/____]

CERTIFICATE OF SERVICE

I hereby certify that on [__/__/____], I served a copy of this Complaint by [certified mail / AHC e-filing] on:

General Counsel
Missouri Department of Revenue
P.O. Box 475
Jefferson City, MO 65105-0475

________________________________
[Signature]

PART C — APPEAL COVER LETTER (TO AHC) AND JUDICIAL REVIEW PRESERVATION

[PETITIONER NAME]
[Address]
[Telephone] / [Email]

Date: [__/__/____]

VIA U.S. CERTIFIED MAIL, RETURN RECEIPT REQUESTED, OR AHC E-FILING

Clerk
Administrative Hearing Commission
P.O. Box 1557
Jefferson City, MO 65102-1557

Re: Filing of Complaint — [PETITIONER] v. Director of Revenue

Dear Clerk:

Enclosed for filing is the Complaint for Review of Final Decision of the Director of Revenue in the above-referenced matter, together with proof of service on the Department of Revenue. This Complaint is filed within 60 days of the Final Decision dated [__/__/____] as required by RSMo §§ 621.050 and 144.261.

Petitioner respectfully requests that the Commission:

1. Acknowledge receipt and assign a case number;
2. Set an initial scheduling conference;
3. Issue any necessary protective order to stay collection pending final disposition.

Respectfully,

________________________________
[PETITIONER OR COUNSEL]
Date: [__/__/____]

JUDICIAL REVIEW — POST-AHC PROCEDURE

If the AHC issues an adverse decision, the Petitioner may seek judicial review as follows:

The Petitioner reserves the right to file a Petition for Review with the Missouri Supreme Court within 30 days of the AHC's final decision under RSMo § 621.189 and Mo. Const. art. V § 3.

PART D — PRE-FILING CHECKLIST

Statute-of-Limitations and Deadline Verification

☐ Identified return filing date for each period in dispute
☐ Income tax SOL of 3 years confirmed (RSMo § 143.711)
☐ Sales/use tax SOL of 3 years confirmed (RSMo § 144.220)
☐ Extended SOL analyzed (fraud, failure to file, ≥ 25% income understatement)
☐ Date Final Decision was MAILED identified (not date received)
☐ Date Final Decision was DELIVERED identified
☐ EARLIER of mailing or delivery dates used as start of 60-day AHC window
☐ AHC 60-day deadline calendared with 10-day buffer
☐ Calendar reminder: informal review does NOT toll the 60-day AHC deadline

Pre-Protest Preparation

☐ Audit workpapers obtained
☐ All audit-period returns assembled
☐ Documentation for disputed items gathered (resale/exemption certs, invoices, contracts)
☐ Reasonable-cause penalty waiver facts assembled (RSMo § 143.741 / § 144.250)
☐ Form 2827 (POA) executed
☐ Decision: pursue informal review (no impact on AHC deadline) or file directly with AHC

Informal Review (Optional)

☐ Written request submitted via certified mail
☐ AHC deadline calendar remains independent
☐ Issues outlined and exhibits indexed
☐ Reply tracked

AHC Complaint

☐ Complaint drafted (Part B) with verified signature
☐ Caption uses "Petitioner v. Director of Revenue"
☐ Complaint identifies Final Decision date, mailing/delivery dates, tax type, periods
☐ Each error of the Director specifically pleaded
☐ Prayer for relief includes refund, penalty waiver, abatement, and costs
☐ Original + copies prepared per 1 CSR 15-3.350
☐ Service copy prepared for DOR General Counsel
☐ Filed within 60 days of EARLIER of mailing or delivery
☐ Certified mail tracking retained
☐ AHC docket number obtained and recorded

Contested-Case Hearing Preparation

☐ Scheduling conference attended
☐ Discovery plan adopted (interrogatories, requests for production, depositions)
☐ Witness list prepared (taxpayer, accountant, auditor, expert)
☐ Pre-hearing brief drafted addressing all issues
☐ Exhibits pre-marked and pre-filed
☐ Stipulations negotiated with DOR counsel
☐ Settlement / closing agreement parameters identified

Judicial Review

☐ AHC final decision reviewed
☐ Petition for Review prepared for Missouri Supreme Court (RSMo § 621.189)
☐ Filed within 30 days of AHC final decision
☐ Record on review designated
☐ Briefs scheduled per Supreme Court rules

Payment / Collection

☐ Decision: pay under protest (preserves refund remedy) or contest without payment
☐ Interest accrual under RSMo § 32.065 tracked
☐ Collection-stay request filed if needed
☐ If paid: refund claim coordinated with appeal

Sources and References

• RSMo § 621.050 — Appeals to AHC: https://revisor.mo.gov/main/OneSection.aspx?section=621.050
• RSMo § 621.189 — Judicial review: https://revisor.mo.gov/main/OneSection.aspx?section=621.189
• RSMo § 144.220 — SOL on sales tax: https://revisor.mo.gov/main/OneSection.aspx?section=144.220
• RSMo § 144.261 — Final decisions; appeal: https://revisor.mo.gov/main/OneSection.aspx?section=144.261
• RSMo § 143.711 — Limitations on assessment of income tax: https://revisor.mo.gov/main/OneSection.aspx?section=143.711
• RSMo § 143.631 — Protest of income tax deficiency: https://revisor.mo.gov/main/OneSection.aspx?section=143.631
• RSMo § 144.210 — Burden of proof (sales tax): https://revisor.mo.gov/main/OneSection.aspx?section=144.210
• New Garden Rest., Inc. v. Dir. of Revenue, SC94897 (Mo. banc 2015): https://www.courts.mo.gov/page.jsp?id=12086
• Administrative Hearing Commission: https://ahc.mo.gov/
• AHC Rules — 1 CSR 15-3: https://www.sos.mo.gov/cmsimages/adrules/csr/current/1csr/1c15-3.pdf
• Missouri Department of Revenue: https://dor.mo.gov/
• Form 2827 (Power of Attorney): https://dor.mo.gov/forms/2827.pdf
• Missouri Taxpayer Bill of Rights: https://dor.mo.gov/taxation/taxpayer-bill-of-rights/

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