12 CSR 10-2.135 - Frivolous Returns
(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.
Notes
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