Section 133 Administrative Setoff

• Library: Tax Law 2009

MoDOR’s collection arsenal includes its administrative application of any of the taxpayer’s assets under its control against an outstanding assessment, based on a common-law right of setoff. For federal tax cases involving the government’s right of setoff against a delinquent taxpayer, see generally United States v. Munsey Trust Co. of Washington D.C., 332 U.S. 234 (1947), and Aetna Insurance Co. v. United States, 456 F.2d 773 (Ct. Cl. 1972). See also §11.123, supra (§ 144.190, RSMo Supp. 2007, setoffs of refund amounts by unpaid taxes or determined upon...