830 CMR:  DEPARTMENT OF REVENUE

830 CMR 62C.00: STATE TAX ADMINISTRATION

830 CMR 62C.31A.1:  Responsible Persons

830 CMR 62C.31A.1(9)(e) is repealed and replaced with the following:

(9)     Responsible Person's Application for Abatement.        

(e)   Extension of limitation period for collection of taxes upon application for abatement.  A timely application for abatement is a pending question that will extend the limitation period for collection of taxes under 830 CMR 62C.31A.1(14).

 

830 CMR 62C.31A.1(14) is repealed and replaced with the following:

(14)   Limitation Period for Collection of Taxes from a Responsible Person.

(a)   Limitation period for collection of taxes from an original assessment.

1.     Effective January 1, 1988: taxes relating to an original assessment may be collected from a responsible person: a. within ten years after an original assessment; b. before the expiration of any period of collection agreed upon in writing by the Commissioner and the taxpayer before the expiration of such ten‑year period; c. if there is a release of levy under M.G.L. c. 62C, § 64 after such ten‑year period, then before such release; or d. if any question relative to the original assessment or the responsible person determination is pending before the Department of Revenue, the Appellate Tax Board, or any court at the end of the original ten‑year period, the period will extend until one year after the final determination of the question.  See M.G.L. c. 62C, § 65.

2.     Effective January 1, 1999 and thereafter, for bankruptcy cases in which the taxpayer is the debtor under relevant chapters of Title 1 of the United States Code, the running of the period of limitations for the original assessment shall be suspended for the period during which the Commissioner is prohibited by reason of such case from collecting the tax, and for the period during which a plan for payment of the tax is in effect, and for six months thereafter.

3.     Effective January 1, 2005 and thereafter, within an additional period if the original assessment remains unpaid, but only as to real or personal property of the taxpayer to which a tax lien has attached and for which notice of the lien has been filed or recorded under M.G.L. c. 62C, § 50.

(b)   Limitation period for collection of taxes from a responsible person assessment.
 

Effective December 8, 2005 and thereafter for responsible person assessments made    on or after that date, in addition to the period for collection of taxes from the original assessment, supra,taxes from a responsible person assessment may be collected from a responsible person:  1) within ten years after a responsible person assessment modified as follows; 2) within any further period after such ten-year period during which the responsible person assessment remains unpaid but only against any real or personal property of the responsible person to which a tax lien has attached and for which notice of the lien has been filed or recorded under M.G.L. c. 62C, § 50 in favor of the commonwealth in accordance with applicable state and federal law within ten years after the responsible person assessment of the tax; 3) before the expiration of any period of collection agreed upon in writing by the Commissioner and the responsible person before the expiration of such ten‑year period; 4) if there is a release of levy against the responsible person under M.G.L. c. 62C, § 64 after such ten‑year period, then before such release; or 5) if any question relative to the responsible person assessment is pending before the Department of Revenue, the Appellate Tax Board, or any court at the end of the ten‑year period, within one year after the final determination of the question.  For bankruptcy cases in which the responsible person is a debtor under relevant chapters of Title 1 of the United States Code, the running of the period of limitations shall be suspended for the period during which the commissioner is prohibited by reason of such case from collecting the tax, and for the period during which a plan for payment of the tax is in effect, and for six months thereafter.