Missouri DOR Proposes Recission of Frivolous Income Tax Returns Rule

The Missouri Department of Revenue (DOR) proposed rescinding a regulation concerning frivolous income tax returns. The rule provided examples of misleading or incomplete returns and outlined when penalties for filing such returns would be imposed. The rule is being rescinded because it duplicates an existing statute. Comments are due July 15. [Mo. Dep’t of Revenue, Proposed Reg. Section 12 CSR 10-2.135, 06/15/26 Mo. Reg.]