Section 11 Notice of Deficiency

• Library: Administrative Law 2011

A taxpayer filing a return but underpaying the tax owed will receive a notice of deficiency from MoDOR. Section 143.611.1, RSMo 2000.
If a taxpayer fails to file a return, the Director estimates the taxpayer’s taxable income and the applicable tax from available information and notifies the taxpayer of the proposed assessment amount. Section 143.611.2. The notice of deficiency sets forth the reason for a proposed assessment and is mailed by certified or registered mail to the taxpayer’s last known address...