Your Rights

  • DOR must be objective, impartial, professional and ethical in its administration of the tax laws; any information that you as a taxpayer provide to the Department will be handled with the utmost confidentiality and professionalism.
  • DOR must maintain a Problem Resolution Office and an Office of Internal Affairs to safeguard taxpayers' rights.
  • DOR may not establish or enforce individual collection goals or collection quotas for its employees.
  • If you are unable to satisfy a tax liability in full, the Commissioner of Revenue may enter into a payment agreement if the Commissioner determines it will facilitate collection of the tax.
  • You may obtain representation at any point in your dealings with the Department.
  • You generally are entitled to appeal a DOR decision regarding your tax liability. DOR is obligated to make abatement decisions as promptly as possible and to issue any refunds resulting from abatement decisions within 30 days of such decisions.
  • You will not be subject to statutory penalties if you make a mistake because you relied on erroneous written advice from DOR representatives acting in their official capacities.

This guide is published annually in accordance with Section 6 of Chapter 14 of the Massachusetts General Laws.

Getting Information

Your Rights: DOR must be objective, impartial, professional and ethical in its administration of the tax laws; any information that you as a taxpayer provide to the Department will be handled with the utmost confidentiality and professionalism.

Solving a Problem

Your Rights: DOR must maintain a Problem Resolution Office and an Office of Internal Affairs to safeguard taxpayers' rights.

Understanding an Audit or Collection Activity

Your Rights: DOR may not establish or enforce individual collection goals or collection quotas for its employees.
If you are unable to satisfy a tax liability in full, the Commissioner of Revenue may enter into a payment agreement if the Commissioner determines it will facilitate collection of the tax.
You may obtain representation at any point in your dealings with the Department.

Appealing a State Tax Bill

Your Rights: You generally are entitled to appeal a DOR decision regarding your tax liability. DOR is obligated to make abatement decisions as promptly as possible and to issue any refunds resulting from abatement decisions within 30 days of such decisions.
You will not be subject to statutory penalties if you make a mistake because you relied on erroneous written advice from DOR representatives acting in their official capacities.