What are TIRs?Technical Information Releases (TIRs) inform taxpayers and tax practitioners of DOR's response to changes in federal or state tax laws or to court decisions interpreting those laws. A TIR states the official position of the Department of Revenue, has the status of precedent in the disposition of cases unless revoked or modified, and may be relied upon by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those in the TIR. Taxpayers may contact the Rulings & Regulations Bureau at (617) 626-3250 with requests for documents not yet available through this Web site.
*Please note that DOR issues a TIR each quarter to announce the quarterly interest rate for overpayments and underpayments of Massachusetts tax. Each TIR contains a cumulative list of past quarterly interest rates with the addition of the current quarter's rate. For this reason, only the most recent TIR of this sort has been made available.
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