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Budget Recommendations
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Outside Section 75
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Taxpayer Returns Corrections
SECTION 75.
Section 26 of chapter 62C of the General Laws, as so appearing, is hereby amended by striking subsection (c) and inserting in place thereof the following subsection:
(c) In the case of an arithmetic or clerical error or other obvious error apparent either upon the face of the return or apparent from a comparison of the return with any records, pertaining to the taxpayer's liability or payment thereof, which are maintained by the commissioner or furnished to the commissioner from any third party source, the commissioner may assess a deficiency attributable to such error without giving notice to the person being assessed.
The commissioner may make such corrections to errors found upon a taxpayer's return and to the amount shown as the tax assessed thereon, including an increase in tax due or a reduction in a refund claimed, as will cause the return to conform with any records, pertaining to the taxpayer's liability or payment thereof, which are maintained by the commissioner or furnished to the commissioner by any third-party. Concurrently with the making of such corrections, the commissioner shall notify the taxpayer in writing of the changes made to the return. If within 30 days of the date of such notice, or within any extended period permitted by the commissioner, the taxpayer fails to challenge the corrections, the return as corrected shall constitute the taxpayer's amended self-assessed return and the commissioner shall not be required to assess said corrected tax, nor to provide the taxpayer with a notice of intention to assess, nor to otherwise send any notice of the corrected tax liability to the taxpayer. Any taxpayer that disagrees with corrections made by the commissioner's corrections under this subsection shall challenge same in writing within 30 days of the date of the commissioner's notice, or within any extended period permitted by the commissioner. Once so challenged, the commissioner shall be required to assess any additional tax not shown on the original return in accordance with the provisions of subsection (b) of this section and shall comply with the provisions of section 32(e) if the commissioner's initial corrections to the return resulted in the reduction or elimination of a refund claimed on the return by the taxpayer.
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