DOR Office of the Taxpayer Advocate

The Taxpayer Advocate ensures that DOR enforces MA tax laws in a fair and timely manner. The Advocate also promotes the rights of the public in all dealings with DOR. Additionally, DOR's Problem Resolution Office (PRO) assists the Advocate by helping taxpayers with issues that they have been unable to resolve through normal channels.

Updated: December 31, 2025

Welcome

Welcome to the Office of the Taxpayer Advocate. This page will:

  • Explain the roles of the Taxpayer Advocate and the Problem Resolution Office (PRO)
  • Connect you with helpful tax information so you can:
    • Better understand your Massachusetts taxes
    • Get answers to your tax questions.

Taxpayer Advocate

The Taxpayer Advocate’s role is to:

  • Address issues that impact multiple taxpayers
  • Protect and promote your rights as Massachusetts taxpayers.

You can e-mail the Taxpayer Advocate at taxadvocate@dor.state.ma.us to:

  • Report tax problems that impact more than one taxpayer.
  • Provide feedback
  • Offer ideas for improvements. 

Problem Resolution Office (PRO)

PRO’s role is to help taxpayers who are unable to resolve specific issues through normal channels.

You might be able to resolve your issue by visiting the Department of Revenue's

If you are unable to resolve your issues through the channels listed above, email PRO at prohelp@dor.state.ma.us or call (617) 626-3833.

If you cannot pay your full tax liability, you may be eligible for a payment agreement or relief due to significant hardship.

To learn more, go to Frequently Asked Questions Regarding DOR Collections and see:

For resources to help you file and pay your Massachusetts taxes, go to:

Log in to...

Set up a payment agreementPersonal Income Tax Information

Payment Agreement FAQs

Video: How to Request a Payment Plan

Go to Your Personal Tax Refund to find out how to get the latest information. 
Also learn why your state income tax refund may be delayed and get answers to common questions.

Additional Resources

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