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DOR Tax Appeals

The Department of Revenue's (DOR) Office of Appeals works with taxpayers to resolve tax disputes involving proposed or final tax assessments, amended returns, and other matters.

The Office of Appeals mission is to resolve disputes in an informal, quick and consistent manner, and to make determinations as to the correct amount of tax at issue. Sometimes, the answer to how a tax dispute should be decided is not always clear. In these situations, the Office of Appeals has the authority to settle tax disputes by accepting less than the full amount of tax in dispute. The Department of Revenue will consider settling a dispute if it is in the best interests of the Commonwealth to accept a lesser amount of tax.

What you need to know

An overview of the appeals process  Guide to the Department of Revenue: Your Taxpayer Bill of Rights  Understanding penalties and interest  Offers in Final Settlement  Appeals terms, forms, and legal documentation   Office of the Taxpayer Advocate  

Contact Information

Phone

Tax Department (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

Online

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More Information

Related Services

Additional Resources

Amend your tax return or request an abatement of tax
DOR tax forms and instructions
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