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
How to appeal the denial of an Application for Abatement by the Commissioner of Revenue
- This page, Massachusetts state tax appeals, is offered by
- Appellate Tax Board
Massachusetts state tax appeals
Contacts
Appellate Tax Board
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
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
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
Open DOCX file, 21.96 KB,
Petition Under Formal Procedure - Department of Revenue Appeals
(English, DOCX 21.96 KB)
Open DOCX file, 20.44 KB,
Petition Under Small Claims Procedure - Department of Revenue Appeals
(English, DOCX 20.44 KB)
Open DOCX file, 13.69 KB,
Information for Small Claims Procedure
(English, DOCX 13.69 KB)
Open DOCX file, 11.9 KB,
Certificate of Service (Formal Procedure)
(English, DOCX 11.9 KB)
Open DOCX file, 11.69 KB,
Withdrawal of Petition
(English, DOCX 11.69 KB)
Open PDF file, 163.6 KB,
Standing Order 1-24 Evidence
(English, PDF 163.6 KB)
Contact
Address
100 Cambridge St., Suite 200, Boston, MA 02114
Fax
Fax
(617) 727-6234