Administrative Procedure  AP 602: Problem Resolution Office

Date:	01/27/2025
Organization:	Massachusetts Department of Revenue
Referenced Sources:	Massachusetts General Laws

602.1. Purpose of the Problem Resolution Office

The Problem Resolution Office (“PRO”) reports to the Taxpayer Advocate.  PRO exists to address complicated tax matters that are unable to be resolved through normal administrative channels within the Department of Revenue (“DOR”).  PRO addresses cases (1) where the taxpayer has made at least two prior attempts to resolve a problem through normal assistance channels and the attempts have been unsuccessful at resolution; (2) that are referred from other DOR offices; (3) that are initiated by local officials, or state or federal legislators who contact DOR on behalf of their constituents; or (4) that involve DOR employees, including Child Support Services and Department of Local Services employees.  Further, PRO works in conjunction with the Office of the Taxpayer Advocate in the identification and resolution of systemic problems within DOR. This function ensures that DOR administers the tax laws of the Commonwealth in a fair, firm and honest manner. PRO does not provide general taxpayer assistance. Please refer to AP 601.1 for information relative to general taxpayer assistance.

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

State and or Federal Legislators. Legislators must contact DOR through PRO when seeking assistance with a particular tax matter on behalf of a constituent/taxpayer. This policy was established to provide Legislators with a central contact within DOR, and to safeguard against the possibility of political interference in matters of state tax administration. Generally, PRO will reach out to the constituent/taxpayer directly. However, if a state or federal Legislator wishes to discuss a particular tax matter with DOR, the constituent/taxpayer must complete and sign a form entitled “Authorization for Release of Information” authorizing DOR to release and disclose such information about the constituent/taxpayer to the Legislator. This authorization for release of information is valid for six months from the date the form is signed.

Be Specific. A taxpayer contacting PRO for the first time should provide their full name, address, relevant identification numbers, and a brief description of the problem. Taxpayers that have contacted PRO or some other office within DOR previously should also provide  a detailed account of any prior contacts with DOR (i.e., dates of contact, names of individuals, and offices contacted).

Unpaid Tax 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 their 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 PRO, please contact:

Massachusetts Department of Revenue
Problem Resolution Office (PRO)
P.O. Box 7092
100 Cambridge Street, 7th Floor
Boston, MA 02114-9552
Telephone:  [phone]
Fax:  [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