Procedures
602.1. Functions of Problem Resolution Office.
602.2. Contacting the Problem Resolution Office - Helpful Hints.
602.3. Functions of Problem Resolution Office - Child Support Enforcement.
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602.1. Functions of the Problem Resolution Office (PRO)

The Problem Resolution Office (PRO) reports to the Taxpayer Advocate. PRO exists to address complicated tax matters, which have not been resolved through normal administrative channels, within the Department of Revenue. The Problem Resolution Office does not provide general taxpayer assistance. Please refer to AP 601.1 for information relative to general taxpayer assistance. PRO addresses cases (1) where the taxpayer has made at least two prior attempts to resolve the problem through normal assistance channels and the attempts have been unsuccessful at resolution; (2) that are referred from other Department of Revenue offices; (3) that are initiated by local officials, or state or federal legislators who contact the Department on behalf of their constituents; or (4) cases involving DOR or CSE employees.

Legislators must contact PRO when researching a particular tax matter, on the behalf of a constituent. This policy has been established to provide legislators with a central contact within the Department of Revenue, and to safeguard against the possibility of political interference in matters of state tax administration. Further, PRO works in conjunction with the Office of the Taxpayer Advocate in the identification of systemic problems within the Department and recommending solutions. This function ensures that the Department of Revenue administers the tax laws of the Commonwealth in a fair, firm, and honest manner.

602.2. Contacting the Problem Resolution Office-Helpful Hints

Be Specific. A taxpayer contacting PRO, for the first time, should provide his/her full name, address, relevant identification numbers, and a brief description of the problem. In addition, a detailed account of any prior contacts with the Department ( i.e., dates of contact, names of individuals and offices contacted).

Unpaid amounts. In general it should be noted, interest and penalties will continue to accrue on any unpaid amount of tax for which a taxpayer is ultimately held responsible and, in the case of disputed tax amounts, all appropriate collection activities will continue, while PRO researches, reviews, and resolves a case.

Power of Attorney. A signed Power of Attorney, Form M-2848, must be on file before PRO will discuss a taxpayer's case with an attorney, accountant, or other third party. For more information on this requirement, please see AP 614.

Further contacts. Upon receipt of an inquiry, a PRO staff member will be assigned the case and will contact the taxpayer or his duly authorized representative directly. All subsequent inquiries, relative to the case should be referred to that particular staff member.

Requests for information. PRO may need additional information to continue researching a case. Timely responses to all requests for additional information are greatly appreciated and will assist in expediting the resolution process.

Completion of a case. All cases accepted by PRO, will not be closed until all matters related to the case have been resolved.

For more information about the Problem Resolution Office, please contact:

Massachusetts Department of Revenue
Problem Resolution Office (PRO)
P.O. Box 9552
100 Cambridge Street, 8th Floor
Boston, MA 02114-9552
Telephone: (617) 626-3833
Fax: (617) 626-3799

602.3. Functions of the Problem Resolution Office-Child Support Enforcement

The Problem Resolution Office/Child Support Enforcement Unit (PRO/CSE) reports to the Taxpayer Advocate. PRO/CSE exists to address complicated child support matters, which have been referred by the Commissioner of Revenue, the Governor's Office, members of the Legislature, and federal, state, and local governmental agencies. PRO/CSE does not provide general customer service assistance. All general questions and inquiries should be forwarded to the Customer Service Bureau/Child Support Enforcement Division at 1-800-332-2733. PRO/CSE addresses child support cases (1) that are referred from other Department of Revenue offices; (2) that are initiated by governmental and legislative officials who contact the Department on behalf of their constituents; or (3) cases involving DOR or CSE employees, and CSE employee related cases.

Elected officials must contact PRO/CSE when researching a child support case, on the behalf of a constituent. This policy has been established to provide legislators with a central contact within the Department of Revenue, and to safeguard against the possibility of political interference in matters concerning the administration of child support. In addition, Child Support Enforcement (CSE) employees of the Department of Revenue that have child support cases, must contact PRO/CSE relative to all inquiries. Further, all CSE employees who have related cases ( i.e., immediate, extended familial relations) must refer these cases to PRO/CSE for case management. This policy protects the confidentiality and privacy of employee personal information and ensures employee compliance with child support obligations.

PRO/CSE also works in conjunction with the Office of the Taxpayer Advocate in the identification of systemic problems within the Child Support Enforcement program and recommending solutions. This function ensures fair, firm, and honest administration of the child support laws established by federal and state statute.

For more information about the Problem Resolution Office/Child Support Enforcement Unit, please contact:

Massachusetts Department of Revenue
Problem Resolution Office/Child Support Enforcement Unit
P.O. Box 9552
Boston, MA 02114-9552
Telephone: (617) 626-4190
Fax: (617) 626-3894

REFERENCES:
AP 601, Assistance, Service, Obtaining Information
AP 614, Power of Attorney
Form M-2848, Power of Attorney and Declaration of Representative