Under Massachusetts General Law, the Department of Revenue may impose penalties on taxpayers who fail to meet their tax obligations. These penalties, although used to encourage the Commonwealth's taxpayers to voluntarily comply with the law, may be waived or abated if a taxpayer can substantiate reasonable cause for non-compliance -- a serious illness or an unavoidable destruction of records, for example. The Department's Administrative Procedure 633: Guidelines for the Waiver and Abatement of Penalties, outlines the various penalties and the procedures for applying for a waiver or abatement of penalties. Please note that, under Massachusetts law, interest charges cannot be waived or abated.