Notice: DOR 2024 Amnesty Ended as of December 30, 2024
Please allow some time to receive a letter of determination on your Amnesty Request. If you have not received a letter by January 31, 2025, you may contact DOR at (617) 887-6367 to check the status of your request.
TIR 24-12: Amnesty Program for Taxpayers with Certain Tax Liabilities
Taxpayers who were not approved for amnesty, may be able to apply for an abatement of penalties if they can demonstrate they had reasonable cause.
Administrative Procedure 633: Guidelines for the Waiver and Abatement of Penalties