Administrative Procedure  AP 607: Office of the Taxpayer Advocate

Date:	02/01/2021
Organization:	Massachusetts Department of Revenue
Referenced Sources:	Massachusetts General Laws

The Commissioner of Revenue established the Office of the Taxpayer Advocate to ensure that taxpayer issues and concerns are addressed in a fair and timely manner.  The Advocate protects and promotes the rights of the public in all dealings with the Department of Revenue (DOR). The Office of the Taxpayer Advocate is responsible for ensuring that taxpayers are aware of and afforded their rights as taxpayers in all communications with DOR.  The Advocate is authorized to act on behalf of the Commissioner to resolve taxpayer issues in situations where the Department's practices or procedures may create a significant hardship. The Taxpayer Advocate will help taxpayers and their representative overcome organizational obstacles to resolve issues before they become serious problems.  The Advocate's authority is limited to that which is granted to the Commissioner by statute.  Note that the Office of the Taxpayer Advocate is not the Commissioner's representative for purposes of accepting settlement offers.  See Administrative Procedure 628: Resolution of Disputes at the Office of Appeals.

The Office of the Taxpayer Advocate is responsible for assisting the Commissioner in the development of "Best Business Practices" for implementation by the Department.  The Advocate may propose changes to DOR practices and procedures in areas of administration that have been identified as problematic or that adversely impact taxpayers’ ability to have an issue resolved in a proper and timely manner.  The Advocate may also propose legislative remedies to address problems beyond the scope of the Department's administrative authority.  The goal of the Office of the Taxpayer Advocate is to work with DOR personnel in recognizing the importance of taxpayers’ concerns and to communicate taxpayers’ rights to the public through Departmental publications, Web-site applications and outreach seminars.

For more information about the Office of the Taxpayer Advocate please contact:

Office of the Taxpayer Advocate
Massachusetts Department of Revenue
P.O. Box 7092
Boston, MA 02204-7092
Telephone:  [phone]
Fax:  [phone]
E-mail: [e-mail]

REFERENCE:
AP 628, Resolution of Disputes at the Office of Appeals