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The Department of Revenue routinely audits business and individual taxpayers to ensure that everyone adheres to the same tax laws and that Massachusetts taxes are being reported and paid correctly.
Many audits can be resolved simply through correspondence, or over the phone, and do not require a lengthy visit to one of the Department’s offices.
The Massachusetts Taxpayer Bill of Rights grants every taxpayer specific rights during an audit.
Common Questions About Audits
- Why are returns selected for audit?
- How are audits done?
- Are there different types of audits?
- How do field audits work?
- Can a lawyer, acountant, friend or family member accompany me?
- What happens after the audit?
- What happens if I am assessed back taxes after an audit?
- If the audit shows I'm right and I get my money back, am I entitled to interest on what I overpaid?
- How far back can an audit go?
Types of Audits
Complementary Content
Audit Division
Joseph J. McDermott, Deputy Commissioner
William R. Graham, Jr., Associate Deputy Commissioner
200 Arlington Street
Chelsea, AM 02150
Main Number: 617-887-6800
Executive Fax Number: 617-887-6760
Bureau of Desk Audit
The Bureau of Desk Audit (BODA) audits income, estate, sales/use, corporate and miscellaneous excise tax returns and provides other processing and service functions.
Filing Enforcement Bureau
The Filing Enforcement Bureau (FEB) is responsible for audit and enforcement activities and increases compliance by using information technology and traditional means to identify and pursue delinquent taxpayers as efficiently and effectively as possible.
New England Audit Bureau
The New England Audit Bureau (NEAB) is responsible for Sales/Use and Meals tax and Corporate excise audits for New England and portions of New York, as well as audits of various other taxes such as cigarette excise, tobacco excise, special fuels, and others.