§ 40-36. Taxpayer conferences following assessment.

(a)

Conference request, time for making and contents. A taxpayer who disagrees with an assessment issued by the commissioner may request a conference with the commissioner of revenue by making a request in writing within 30 days of the mailing of the assessment. The request shall be addressed to the commissioner and shall include the taxpayer's name, address and taxpayer identification number, a copy of the notice of assessment in dispute, the tax period(s) in dispute, a statement of the items in the assessment with which the taxpayer disagrees, and the reasons for disagreement. Documents supporting the taxpayer's position, such as federal tax returns, financial statements or other relevant documents may be submitted with the conference request. In the alternative, the taxpayer may submit such supporting documents at the conference or between the filing of the conference request and the date of the conference. The request may be delivered in person, by mail or by facsimile to the commissioner, but must be received in the revenue division within 30 days of the mailing of the assessment. Failure to timely submit the request for conference or to include the required information shall result in a denial of the request for conference.

(b)

Actions on conference request. After receipt of the taxpayer's conference request, the commissioner shall mail the taxpayer a notice, at the address provided in the request, acknowledging the receipt of the conference request and notifying the taxpayer of one of the following actions taken on the request:

(1)

That a conference will be held at a date and time stated in the notice.

(2)

That the conference request was denied because the request was not timely made or the request did not contain the required information; the taxpayer shall have an additional 30 days after notification the conference request was denied to pay the tax or to pay the tax under protest pursuant to RSMo § 139.031.

(3)

That a conference will not be granted because the commissioner was able to make a determination on the merits from the information contained in or submitted with the request for conference; the notice shall inform the taxpayer of such determination, after which the taxpayer shall have an additional 30 days to pay the tax or pay the tax under protest pursuant to RSMo § 139.031.

(4)

That a conference will not be granted because the taxpayer provided new information that will be considered by the revenue agent assigned to the case, and a revised assessment will be made by the revenue agent. Any such revised assessment shall be treated as a new assessment for purposes of the taxpayer's right to respond.

(c)

Continuances. The taxpayer may be granted a continuance of a scheduled conference for good cause shown. Requests for continuance must be in writing and received no later than three days before the scheduled conference date.

(d)

Conference procedure. Conferences shall be conducted at city hall or such other location within the city designated by the commissioner and subject to the confidentiality provisions of this chapter. The formal rules of evidence shall not apply and the conferences shall be conducted under written procedures issued by the commissioner and mailed to the taxpayer with the notice of conference. The taxpayer may be represented by an attorney licensed to practice in the state, a certified public accountant licensed in the state, an enrolled agent authorized to appear before the Internal Revenue Service, or such other persons as may be authorized under the regulations or in the conference procedures issued by the commissioner.

(e)

Conference determination. After the conference is held and the commissioner has considered all of the information presented, the commissioner shall make a determination affirming, reversing or revising the assessment, and shall mail the determination to the taxpayer. Failure by the taxpayer or his representative to attend a scheduled conference shall result in a determination affirming the assessment.

(f)

Effect of conference on collection and time to pay under protest. The granting of a taxpayer's request for conference shall suspend collection of the assessment and extend the taxpayer's time for payment under protest of the tax pursuant to RSMo § 139.031 until 30 days after the conference determination is mailed. Payment under protest and the filing of a petition for refund in circuit court following a conference determination shall be governed by the provisions of RSMo § 139.031. A conference determination shall be considered the final determination of the assessment by the commissioner, and shall be deemed true and correct and recoverable by the city if the assessment is not paid or paid under protest within 30 days of the mailing of the conference determination.

(Ord. No. 090973, § 9, 12-17-09)