The Department of Revenue’s missions include the administration of the Massachusetts tax laws and Child Support Enforcement, and many records that the Department possesses are not public.

However, the Department has several categories of public records, including the following:

  1. Forms and Instructions
  2. Public Written Statements 
        DOR Directives
        Technical Information Releases
        Letter Rulings
        Informational Guideline Releases
  3. Financial Information, for example
        The current DOR Budget;
        The winning bid on contracts that DOR separately bids out
                (most DOR procurement is from the statewide bids, the results of which are listed on website,             which is the official procurement record system for the Commonwealth of Massachusetts' Executive             Departments);
        The Procurement File (on contracts that DOR separately bids out).
  4. Economic Data (for example, statistical information that DOR has already created).
  5. Statutory Disclosures, for example,
        Annual report on tax credits;
        G.L. chapter 121A urban redevelopment tax returns;
        Settlements under G.L. chapter 62C, § 37A.
  6. Certain Departmental Manuals, for example
        The Field Audit Manual and the Desk Audit Manual;
        Child Support Enforcement Policies and Procedures.
  7. Division of Local Services information, after certification, for example
        Bureau of Local Assessment Property Sales Report;
        Bureau of Accounts forms, for example, a Balance Sheet
  8. Underground Storage Tank Program forms, for example
        Applications for Reimbursement (i.e. claims);
  9. The Department of Revenue Annual Report.

As indicated in the list above, the public record you are seeking may be available on the DOR website. If it is not, then you may request a copy of a public record by emailing or sending a letter to one of the two Records Access Officers listed below, depending on the division (Taxation or Child Support Enforcement). Please make your request as narrow in scope as possible in order for us to timely respond to your request.

Please keep in mind that the Department is not required to create a record that does not already exist. Also, public records are kept only for a certain number of years, consistent with the State Records Retention Schedule, and therefore we may no longer have a record that once existed.


  • The Records Access Officer for the Tax Division of the Department of Revenue (DOR) is:

    Roger H. Randall                       
    Counsel to the Commissioner
    Massachusetts Department of Revenue
    Litigation Bureau
    100 Cambridge Street, 7th Floor
    Boston, MA  02114-9565


  • The Records Access Officer for the Child Support Enforcement Division of the Department of Revenue (CSE) is:

    Amy M. Clayman                      
    Counsel to the Commissioner
    Massachusetts Department of Revenue
    Child Support Enforcement Division
    100 Cambridge Street, 5th Floor
    Boston, MA  02114-9561

Questions regarding how to file a public records request or the status of a public records request can be made via phone at:
Tax Division:  617-626-2160
Child Support Enforcement Division: 800-332-2733

All requests will be responded to consistent with the guidance issued by Governor Baker on July 30, 2015.