In order to encourage the voluntary disclosure and payment of taxes owed to the Commonwealth, the Legislature has authorized the Commissioner of Revenue to establish a three month period during which he will waive the penalties imposed by G.L. c. 62C, § 33 and § 34 for any taxpayer who voluntarily files delinquent returns and pays all taxes and interest owed. St. 1983, c. 233, § 98. Pursuant to this grant of authority, the Commissioner has established a three month "Amnesty" period commencing on October 17, 1983 and ending on January 17, 1984. The Commissioner will not pursue criminal prosecution and will waive all penalties imposed under G.L. c. 62C, § 33 and § 34 for taxpayers who qualify for Amnesty.
Waiver of Criminal Investigation and Prosecution
If a taxpayer is granted amnesty by the Commissioner, the Department of Revenue will not initiate criminal investigation of that taxpayer for the tax or tax period covered by the grant of amnesty. Further, the Department of Revenue will not refer taxpayers to the Department of the Attorney General or Massachusetts District Attorneys for criminal prosecution for the tax or tax period(s) covered by the grant of Amnesty.
The Commissioner will grant amnesty to any taxpayer who files a Request For Amnesty form and qualifies under one or more of the following categories:
A. Delinquent Returns
Taxpayer must voluntarily file all delinquent tax returns and pay in full all taxes and interest due thereon.
B. Unreported Income
Taxpayer must voluntarily file amended tax returns to report income not included on original returns and pay all taxes and interest due thereon.
C. Incorrect Or Insufficient Original Returns
Taxpayer must voluntarily file an amended tax return to correct an incorrect or insufficient original return and pay all taxes and interest due thereon.
D. Outstanding Liabilities
Taxpayer must voluntarily pay in full all previously assessed tax liabilities and interest due thereon.
The Commissioner will not grant amnesty to any taxpayer who is the subject of a state tax related criminal investigation or criminal prosecution.
A. Formal Request Necessary
A taxpayer must file a formal request for Amnesty, on a "Request For Amnesty" form, on or before January 17, 1984, to be eligible for consideration under the Amnesty program.
B. Payment In Full
A taxpayer must make a full payment of all taxes and interest due for all filing periods in the time specified by the Commissioner, or by January 17,1984, whichever is earlier, to qualify for Amnesty. The Commissioner will not waive penalties attributable to any one filing period if the taxpayer has outstanding liabilities for other periods.
C. Payments By Certified Check Or Money Order
Payments made by taxpayers under the Amnesty program must be in the form of a certified check or money order.
D. Appeals Pending
Any taxpayer who has an appeal pending with respect to an assessment made by the Commissioner is eligible for participation in the Amnesty program if he/she pays all taxes and interest owed. Payment of the outstanding liability does not constitute a forfeiture of statutory rights of appeal or an admission of liability for the disputed assessment.
E. Returns And Payments Due During Amnesty Period
Any tax returns and payments which become due during the three month Amnesty period are not eligible for Amnesty.
Verification and Assessment
A. Any tax return filed under the Amnesty program will be subject to verification and assessment as provided by statute.
B. The Commissioner may review all cases in which Amnesty has been granted and may, on the basis of mutual mistake of fact, fraud or misrepresentation, rescind his grant of Amnesty. Any taxpayer who files a false or fraudulent return or attempts in any manner to defeat or evade a tax under the Amnesty program will be subject to applicable civil penalties and criminal prosecution.
Any return or document filed with the Commissioner under the Amnesty program will not be subject to disclosure except as provided in G.L. c. 62C, § 21.
/s/Ira A. Jackson
Ira A. Jackson
Commissioner of Revenue
October 14, 1983