Section 95 What if No Timely Appeal Is Taken?

• Library: Tax Law 2009

If an appeal to the AHC is not timely, or if no such appeal is made, MoDOR’s notice of assessment becomes a final assessment due and payable from the taxpayer. At one time, it was almost uniformly understood that a taxpayer aggrieved by a “final decision” of MoDOR could appeal that deficiency assessment to the AHC either before or after it became final. The “before” appeal would be based on a timely appeal to the AHC, under the above conditions, which prevented MoDOR’s assessment from becoming final (and the tax from becoming due and payable). See §§ 144.261 and...