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Massachusetts state tax appeals

How to appeal the denial of an Application for Abatement by the Commissioner of Revenue
The taxpayer has 60 days from the date of the Commissioner of Revenue's Notice of Abatement Determination to file an appeal at the ATB

Appellate Tax Board

Phone

Open M-F, 8:45 a.m.-5 p.m.

The Details

What you need

Download a Petition Under Formal Procedure or a Petition Under Small Claims Procedure to start an appeal.  These are available in the "downloads" section on this page.  

Filing Fee Schedule (checks payable to "The Appellate Tax Board")

appeals from Commissioner of Revenue except Small Claims Appeals

$0.10 per $100 of tax abatement requested

Minimum fee:  $65

Maximum fee: $5,000

Small Claims Appeals $50

 

How to appeal

Mail a completed Petition, along with a check for the filing fee. 

Our mailing address:  100 Cambridge Street, Suite 200, Boston, MA 02114

Petitions Under Formal Procedure must also include a Certificate of Service, which is available in our Downloads below.

Deliver a completed Petition, along with a check or money for the filing fee.

Our office is at:  100 Cambridge Street, Suite 200, Boston, MA 

Petitions Under Formal Procedure must also include a Certificate of Service, which is available in our Downloads below.

More info

Unless the taxpayer affirmatively requests that the case be heard under the formal procedure contained in G.L. c. 58A, § 7, the small claims procedure under G.L. c. 58A, § 7B shall govern any case in which the amount of tax in dispute does not exceed $25,000 per tax year or per transaction. 

Please see the Rules of Practice and Procedure of the Appellate Tax Board for more information on the appeals process.

Downloads

Contact

Address

100 Cambridge St., Suite 200, Boston, MA 02114

Phone

Open M-F, 8:45 a.m.-5 p.m.

Fax

Fax (617) 727-6234

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