The Commissioner of the Massachusetts Department of Revenue will provide additional time for certain corporate taxpayers to file their 2002 corporate tax return if they are subject to the statutory add back provisions, chapter 63, sections 31I and 31J, for their 2002 tax year. In cases in which the corporate taxpayer previously obtained a filing extension that extended its filing date to a date on or after September 15, 2003 through November 15, 2003, the Commissioner will consider as timely any tax returns or payments due during that period, if they are filed by November 15, 2003. However, under Massachusetts law the Commissioner cannot abate interest on any overdue taxes during this period. Only corporate taxpayers that are subject to the provisions of chapter 63, section 31I or section 31J for their 2002 tax year are entitled to this further extension. No application is required to request or to receive this further extension. However, a corporate taxpayer that files pursuant to this TIR subsequent to September 15, 2003, should print the heading "ADD BACK FILING" in red ink at the top of the first page of its filing.

/s/ Alan LeBovidge
Alan LeBovidge
Commissioner of Revenue

AL:LEM:mtf
161589

September 10, 2003

TIR 03-21