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: February 14, 2024

Table of Contents


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 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 on our website by visiting our

If you are unable to resolve your issues through the channels listed above, email PRO at 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:

Filing Season Updates & Video

Are you looking for the latest tax news and updates?

Go to: 

This year’s Filing Season video and Resources (PDF) have you covered. Learn about new tax relief, the short-term capital gains tax rate change, the 4% surtax, and more.

Please watch the video below and provide your feedback.

Tax Year 2023 Filing Season Update - Cheryl Brown is located at the upper right hand corner


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