DOR Office of the Taxpayer Advocate

The Taxpayer Advocate ensures that DOR enforces MA tax laws in a fair and timely manner. The Advocate also promotes the rights of the public in all dealings with DOR. Additionally, DOR's Problem Resolution Office (PRO) assists the Advocate by helping taxpayers with issues that they have been unable to resolve through normal channels.

Updated: February 14, 2024

Welcome

Welcome to the Office of the Taxpayer Advocate. This page will:

• Explain the roles of the Taxpayer Advocate and the Problem Resolution Office (PRO)
• Connect you with helpful tax information so you can:
  • Better understand your Massachusetts taxes
  • Get answers to your tax questions.

Taxpayer Advocate

The Taxpayer Advocate’s role is to:

• Address issues that impact multiple taxpayers
• Protect and promote your rights as Massachusetts taxpayers.

You can e-mail the Taxpayer Advocate at [e-mail] to:

• Report tax problems that impact more than one taxpayer.
• Provide feedback
• Offer ideas for improvements. 

What are your rights as a MA taxpayer? 

Problem Resolution Office (PRO)

PRO’s role is to help taxpayers who are unable to resolve specific issues through normal channels.

You might be able to resolve your issue on our website by visiting our

• Personal Income or Business tax pages
• Tax guides and legal library  
• Topics, Resources, and Related sections on this page.

If you are unable to resolve your issues through the channels listed above, email PRO at [e-mail] or call [phone].

If you cannot pay your full tax liability, you may be eligible for a payment agreement or relief due to significant hardship.

To learn more, go to Frequently Asked Questions Regarding DOR Collections and see:

• What if I am unable to make any payments towards my liability?
• How do I apply for a Payment Agreement?

Filing Season Updates & Video

Are you looking for the latest tax news and updates?

Go to: 

• Filing Season Overview
• What's Trending
• 2023 Personal Income and Corporate Excise Tax Law Changes
• 2023 Massachusetts Tax Cuts Legislation
• Web Updates to 2023 Massachusetts Form 1 and Form 1-NR/PY Instructions
• E-file and Pay Your MA Personal Income Taxes

This year’s Filing Season video and Resources (PDF) have you covered. Learn about new tax relief, the short-term capital gains tax rate change, the 4% surtax, and more.

Please watch the video below and provide your feedback.

What are viewers saying? “Short, to the point -- highlighting important changes and providing links to more information.” “Very organized and clearly presented.” “Brought me quickly up to speed” Overall Satisfaction Rating: 4.6 out of 5

Popular Tax Topics & Resources

Tax information 

• DOR Tax Due Dates and Extensions
• DOR Tax Guides
• DOR Legal Library

Set up a payment agreement Payment Agreement FAQs Video: How to Request a Payment Plan

Check the status of your personal income tax refund Check Refund Status Avoid Massachusetts Income Tax Refund Delays

Tax Bills, Collections, Audits, Amendments, and Appeals

DOR Notices and Bills	DOR Collections FAQs	DOR Audit Process
Understanding Penalties and Interest	Amend a MA Individual or Business Tax Return	File an Appeal or Abatement

Log in to...

• MassTaxConnect
• Child Support Case Manager
• DLS Gateway Application

Additional Resources

Tax Self-Help Options  Video Library: DOR YouTube Channel  Secretary of the State  Department of Unemployment Assistance (DUA)  Appellate Tax Board (ATB)  Internal Revenue Service (IRS)