Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 2 - Income Tax
Section 12 CSR 10-2.135 - Frivolous Returns

Universal Citation: 12 MO Code of State Regs 10-2.135

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This rule provides examples of misleading or incomplete returns and when the penalty for filing that return will be imposed.

(1) A penalty of up to five hundred dollars ($500) will be imposed for filing an incomplete or misleading income tax return. Any taxpayer(s) who files a misleading or incomplete return will be mailed a notice stating that fact. The notice will be sent, by regular mail, to the address on the return or the best address available. The taxpayer(s) will have ninety (90) days (one hundred fifty (150) days if the taxpayer(s) is outside the United States) from the date the notice is mailed to file a proper tax return. The date the notice is mailed will be the date of the letter unless shown to be otherwise by the taxpayer(s).

(2) The filing of a legitimate return will not abate the assessment after the expiration of the time period for filing a legitimate return. Some examples of misleading or incomplete returns which will incur the penalty are listed in this rule, but are not limited to these examples only:

(A) A return is filed on which the format has been changed without consent of the Missouri Department of Revenue;

(B) A return is filed which the taxpayer claims s/he cannot legally pay because the United States Constitution requires gold or silver standard and not federal reserve notes as legal tender;

(C) A return is filed on which the taxpayer claims to be a wage earner and refuses to pay or file a return because wages are not income;

(D) Any instance where the taxpayer fails to file or complete a return citing violation of his/her constitutional rights;

(E) A return is filed where the taxpayer lowers his/her income by discounting his/her income because of inflation or other factors; and

(F) Any return filed which does not meet the previous criteria but is determined by the Department of Revenue to be misleading or incomplete for any other reason.

*Original authority: 143.773, RSMo 1984.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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