If a corporation or a partnership fails to pay any required tax of such corporation or partnership, the person who has or had the duty to pay over the tax on behalf of the corporation or partnership shall be personally and individually liable for the amount of the required tax. If you have been deemed to be the responsible person by the Department of Revenue and you wish to contest this finding, you must file Form CA-6, Application for Abatement together with substantiating documentation.

Documentation to Submit with Abatement/Amended Tax Return:

  • business name and federal identification number;
  • responsible person's name, address and social security number;
  • copy of the Articles of Organization and any amendments filed with secretary of State;
  • copies of the Annual Reports filed with the Secretary of State for the period(s) in dispute;
  • copy of the Notice of Determination of Personal Liability issued by DOR's Compliance Division;
  • list of banks that the company had accounts with and copies of the signature cards;
  • copies of any signed agreements that clearly state job functions within the company, i.e., partnership agreements, etc.;
  • signed affidavits from other officers or partners stating your involvement in the company;
  • signed affidavit that details the following for the disputed period(s):

    • your duties and responsibilities;
    • name of individual who had the responsibility to insure that taxes were paid and tax returns filed;
    • name of individual who had control over the financial affairs of the company;
    • name of individual who determined which bills should be paid and when to pay them;
    • name of individual who collected, deposited and disbursed company funds;
    • name of individual who paid or controlled payment of salaries;
    • name of individual who hired/fired employees;
    • name of individual who maintained the company books and records;
    • name of individual who negotiated and guaranteed loans on behalf of the company;
    • name of individual who is the holder of any applicable licenses.
  • any other documentation that you may find relevant to your claim.
Massachusetts References:

Return to Trustee Tax Issues