DISCUSSION AND DIRECTIVE: The Department of Revenue has changed its policy with regard to some late payment penalties assessed under G.L. c. 62C, § 33(b). The Department formerly assessed such a penalty whenever an amended return or a report of a change in federal taxable income resulted in a tax liability. The Department will no longer do so provided: (1) an original return was filed, if a return was due, and (2) the amount shown on the original return was paid. This change is reflect in some Massachusetts tax forms, but may not be reflected on all relevant documents.

Taxpayers who have previously paid late pay penalties under these circumstances and believe they may be entitled to an abatement should apply to the Abatement Bureau using the appropriate form. For help in determining which form to file, call or write:

Taxpayer Assistance Bureau
100 Cambridge Street
Boston, MA 02204
(617) 727-4545

You may also call toll-free within Massachusetts: (800) 392-6089.

NOTE: The change described above DOES NOT AFFECT late payment penalties if no original return was filed when due, if a tax shown on a return was not paid on time, or if a false or fraudulent return was filed. The Department of Revenue will continue to assess late payment penalties in these situations unless they are otherwise waived.

REFERENCE: G.L. c. 62C, § 33(b).

/s/Stephen W. Kidder
 Stephen W. Kidder
Commissioner of Revenue

15 June 1989

DOR-D 89-6


This Directive represents the official position of the Department of Revenue on the application of the law to the facts as stated. The Department and its personnel will follow this Directive, and taxpayers may rely upon it, unless it is revoked or modified pursuant to 830 CMR 62C.01(5)(e). In applying this Directive, however, the effect of subsequent legislation, regulations, court decisions, Directives, and TIRs must be considered, and Department personnel and taxpayers may rely upon this Directive only if the facts, circumstances and issues presented in other cases are substantially the same as those set forth in this Directive.