Section 105 Reasonable Cause Standard

• Library: Tax Law 2009

“Reasonable cause” is the most commonly argued exception to the penalties summarized in §§11.98–11.104 above. This exception applies to the frequently imposed penalties discussed in §§11.102–11.104 above and set out in:

• § 144.250.1, RSMo Supp. 2007, and § 144.665.1, RSMo 2000 (failure to timely file)

• §§ 144.250.2 and 144.665.2 (failure to timely pay); and

• § 144.081, RSMo Supp. 2007 (failure to timely pay sales (taxes quarter-monthly)

See also § 143.741.1, RSMo 2000 (income tax statute with same standards). There are counterpart provisions in the federal tax code (see I.R.C. §§ 6651, 7201, 7203, etc.) and in the Missouri income tax law (see, e.g., § 143.741.1, RSMo 2000). See also Junior Coll. Dist. of St. Louis v. Dir. of Revenue, No. R-79213, 1982 WL 12026 (Mo. Admin. Hearing Comm’n, Feb. 17, 1982). The AHC has construed Missouri tax provisions with reference to their federal tax counterparts. See, e.g., Lynn v. Dir. of Revenue, 689 S.W.2d 45 (Mo. banc 1985).

See also:

• Conagra Poultry Co. v. Dir. of Revenue, No. 91-001914RV, 1992 WL 336406 (Mo. Admin...