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
Common Question Regarding Collections
- What is the sequence of steps DOR can take to collect a tax that is due?
- What should I do when I receive a bill and do not understand what to do?
- When is my account assigned to Collections?
- I received a ”Final Notice before Legal Action.” What does this mean?
- What is a tax lien? ... How is a lien released? ... How can I avoid a lien?