Documentation to Submit with Abatement/Amended Tax Return:
- business name and federal identification number;
- responsible person's name, address and social security number;
- copy of the Articles of Organization and any amendments filed with secretary of State;
- copies of the Annual Reports filed with the Secretary of State for the period(s) in dispute;
- copy of the Notice of Determination of Personal Liability issued by DOR's Compliance Division;
- list of banks that the company had accounts with and copies of the signature cards;
- copies of any signed agreements that clearly state job functions within the company, i.e., partnership agreements, etc.;
- signed affidavits from other officers or partners stating your involvement in the company;
- signed affidavit that details the following for the disputed period(s):
- your duties and responsibilities;
- name of individual who had the responsibility to insure that taxes were paid and tax returns filed;
- name of individual who had control over the financial affairs of the company;
- name of individual who determined which bills should be paid and when to pay them;
- name of individual who collected, deposited and disbursed company funds;
- name of individual who paid or controlled payment of salaries;
- name of individual who hired/fired employees;
- name of individual who maintained the company books and records;
- name of individual who negotiated and guaranteed loans on behalf of the company;
- name of individual who is the holder of any applicable licenses.
- any other documentation that you may find relevant to your claim.
- M.G.L. Chapter 62C, Section 31A
- 830 CMR 62C.31A.1: Responsible Persons
Return to Trustee Tax Issues
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