In TIR 07-06, the Massachusetts Department of Revenue announced extensions of time to file returns and payments due on April 17, 2007 to April 19, 2007. Following the Internal Revenue Service in IR-2007-92, this TIR announces further automatic extensions of time that the Department is granting as the result of the Northeastern storm of April 16, 2007. Recognizing that there has been disruption for many individuals and businesses as a result of power outages and public transportation problems associated with this storm, affected taxpayers with tax returns or payments that were due April 17, 2007 will be granted an extension to file and to pay until April 26, 2007.

/s/ Alan LeBovidge

Alan LeBovidge

Commissioner of Revenue

AL:MTF:em

TIR 07-07

April 19, 2007