• The Department of Revenue issues bills and notices to business and individual taxpayers who have not complied with the Commonwealth's tax laws. Many bill/collection disputes can be resolved simply through correspondence, or over the phone. A taxpayer's account will be transferred to the Department's Collections Bureau if delinquent taxes are not paid or disputed after the due date on the demand for payment notice. See How Does the Collections Process Work? 

    The Massachusetts Taxpayer Bill of Rights grants every taxpayer specific rights during an audit or bill activity. Also see, Finding a Legal Representative, for free legal representation for Low-Income individuals.

Offers in Final Settlement

The Commissioner is authorized under Massachusetts General Laws, ch. 62C, s 37A to accept a lesser amount than the tax liability owed if there is serious doubt as to whether the tax due can be collected... More

Tips from the Taxpayer Advocate

The Department's Taxpayer Advocate ensures that taxpayer issues and concerns are addressed in an equitable and expeditious manner. Tips from the Taxpayer Advocate

Tax Delinquents List

One enforcement tool provided to the Department by the Massachusetts Legislature is the authority to publish a list of taxpayers having past due tax liabilities as an inducement to resolving those delinquent accounts... More