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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

The Details of Massachusetts state tax appeals

What you need for Massachusetts state tax appeals

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 Massachusetts state tax appeals

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

You should file 3 copies of the petition; one for the Board, one to serve on the appellee, and one for your records.  The Board will stamp the same docket number on all 3 copies. If you file under the Small Claims Procedure, the Board will serve the appellee a copy of the petition and return a copy to you.  If you file under the DOR Formal Procedure, the Board will return two copies of the docketed petition to you.  You must serve one copy of the docketed petition on the appellee and file with the Board a certificate of service within 10 days of filing the petition indicating when and how you made service.  A certificate of service form is available in the Downloads section of this website.  You should consult Rule 1.04 for further information on the service requirement.

Please include a check for the filing fee.

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

You should file 3 copies of the petition; one for the Board, one to serve on the appellee, and one for your records.  The Board will stamp the same docket number on all 3 copies. If you file under the Small Claims Procedure, the Board will serve the appellee a copy of the petition and return a copy to you.  If you file under the DOR Formal Procedure, the Board will return two copies of the docketed petition to you.  You must serve one copy of the docketed petition on the appellee and file with the Board a certificate of service within 10 days of filing the petition indicating when and how you made service.  A certificate of service form is available in the Downloads section of this website.  You should consult Rule 1.04 for further information on the service requirement.

Please include the filing fee.

More info about Massachusetts state tax appeals

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 for Massachusetts state tax appeals

Contact for Massachusetts state tax appeals

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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