menu • links • IRS collection • sales tax • payroll tax • franchising • tax topics • legal topics • legal news • corporation/LLCs • sitemap

Missouri offer in compromise new 1/19/15

Offer in compromise

Missouri has statutory provision for offers in compromise ("OIC"), but there appear to be no standard process and DOR responds inconsistently to OICs currently.

A Department representative at Missouri Bar Tax Committee meeting indicated the Department was looking for offers of the tax amount or greater (compared to the IRS "reasonable collection potential") new 5/12/11

Missouri income tax returns by spouses are "combined" rather than "joint", so you are not liable for your spouses Missouri income taxes, so there is no need for Missouri innocent spouse relief.

Under Mo. Rev. Stat. §32.378(6) the Director's decision to reject or accept an offer in compromise is not subject to review by the AHC or any court. Meshack, Yourshack, & Abedtogo/MYA, LLC v. Director of Revenue, Mo. Admin. Hearing Commission, No. 14-1091 RS, 08/05/2014. new 9*17/14

Missouri Department of Revenue Director's rejection of offer in compromise was not reviewable new 9/17/14

Under Mo. Rev. Stat. § 32.378(6) the Director's decision to reject or accept an offer in compromise is not subject to review by the AHC or any court. Meshack, Yourshack, & Abedtogo/MYA, LLC v. Director of Revenue, Mo. Admin. Hearing Commission, No. 14-1091 RS, 08/05/2014.