Administrative Procedure AP 602: Problem Resolution Offices (PRO and PRO/CSE)

Date:	01/29/2021
Organization:	Massachusetts Department of Revenue
Referenced Sources:	Massachusetts General Laws

602.1. Purpose of the Problem Resolution Office (PRO)

The Problem Resolution Office (PRO) reports to the Taxpayer Advocate. PRO exists to address complicated tax matters that have not been resolved through normal administrative channels within the Department of Revenue (DOR). The Problem Resolution Office does not provide general taxpayer assistance. Please refer to AP 601.1 for information relative to general taxpayer assistance. PRO addresses cases (1) where the taxpayer has made at least two prior attempts to resolve the problem through normal assistance channels and the attempts have been unsuccessful at resolution; (2) that are referred from other Department of Revenue offices; (3) that are initiated by local officials, or state or federal legislators who contact the Department on behalf of their constituents; or (4) that involve DOR or CSE employees.

Legislators must contact PRO when researching a particular tax matter on behalf of a constituent. This policy was established to provide Legislators with a central contact within the Department of Revenue, and to safeguard against the possibility of political interference in matters of state tax administration. Further, PRO works in conjunction with the Office of the Taxpayer Advocate in the identification of systemic problems within the Department and recommending solutions to those problems. This function ensures that the Department of Revenue administers the tax laws of the Commonwealth in a fair, firm and honest manner.

602.2. Contacting the Problem Resolution Office-Helpful Hints

Be Specific. A taxpayer contacting PRO for the first time should provide his/her full name, address, relevant identification numbers, and a brief description of the problem. In addition, a detailed account of any prior contacts with the Department (i.e., dates of contact, names of individuals and offices contacted).

Unpaid amounts. In general, interest and penalties will continue to accrue on any unpaid amount of tax for which a taxpayer is ultimately held responsible. In the case of disputed tax amounts, all appropriate collection activities will continue while PRO researches, reviews, and resolves a case.

Power of Attorney. A signed Power of Attorney, Form M-2848, must be on file before PRO will discuss a taxpayer's case with an attorney, accountant, or other third party.  For more information on this requirement, refer to AP 614.

Further contacts.  Upon receipt of a taxpayer’s inquiry, a PRO staff member will be assigned the case and will contact the taxpayer or his duly authorized representative directly.  All subsequent inquiries relative to the case should be referred to that particular staff member.

Requests for information. PRO may need additional information from a taxpayer to continue researching a case. Timely responses to all requests for additional information are greatly appreciated and will assist in expediting the resolution process.

Completion of a case. Cases accepted by PRO will not be closed until all matters related to the case have been resolved.

For more information about the Problem Resolution Office, please contact:

Massachusetts Department of Revenue
Problem Resolution Office (PRO)
P.O. Box 7092
Boston, MA 02204-7095
Telephone: [phone]
Fax: [phone]

E-mail: [e-mail]

602.3. Functions of the Problem Resolution Office-Child Support Enforcement

Problem Resolution Office functions for child support are handled within the Child Support Enforcement Division.

For more information, please contact:

Massachusetts Department of Revenue
Child Support Enforcement Division/Problem Resolution Office
P.O. Box 9561
Boston, MA 02114-9561
Telephone: [phone]
E-mail: [e-mail]

 

REFERENCES:
AP 601, Assistance, Service, Obtaining Information
AP 614, Power of Attorney
Form M-2848, Power of Attorney and Declaration of Representative