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:: Missouri Offer In Compromise
Offer in Compromise
How do I submit an Offer in Compromise proposal?
You may request an Offer in Compromise (OIC) by
submitting a letter to the Missouri Department of Revenue (department).
The offer must include a proposal to pay a sum of money. Missouri law
provides three reasons as a basis for an OIC: doubt as to collectiblity,
doubt as to liability, or to promote effective tax administration.
Depending upon the basis of the offer, the following
information must be included:
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If submitting an OIC based upon doubt as to
collectiblity, complete a Collection Information Statement, Federal
Form 433 A and/or B.
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If the OIC is based upon doubt as to liability,
enclose any relevant documentation or information supporting your
claim.
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If your offer is based upon effective tax
administration, state how acceptance promotes effective tax
administration.
Where do I send a proposal for an Offer in Compromise?
An OIC may be submitted to the address on the balance
due notice.
Corporate Income Tax:
Corporate Tax
P.O. Box 3365
Jefferson City, MO 65105-3365
Individual Income Tax:
Personal Tax
P.O. Box 385
Jefferson City, MO 65105-0385
Sales/Use Tax:
Sales Tax
P.O. Box 3390
Jefferson City, MO 65105-3390
Withholding Tax:
Withholding Tax
P.O. Box 3375
Jefferson City, MO 65105-3375
What if I owe for more than one type of tax?
If you owe for more than one tax type, send one OIC to
any appropriate address. The OIC should list all tax debts.
Can I appeal if the department rejects my offer?
No. The law does not provide a right of appeal for a
rejected OIC.
Missouri - Offer in
Compromise Forms
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