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An introduction to the appeals process

The Office of Appeals is where to go to file a tax appeal with the Massachusetts Department of Revenue

Overview

The Department of Revenue enforces Massachusetts tax law and ensures that all Massachusetts taxpayers pay the correct amount of taxes. 

Massachusetts taxpayers:

  • Have a duty to pay their taxes.
  • Have certain legal rights for if they disagree with the amount of taxes that they have been assessed.

The function of the Office of Appeals is to:

  • Hear tax disputes in an informal, quick, and consistent manner
  • Make determinations about the correct amount of tax to pay

Depending on the type of appeal involved, the Office of Appeals will conduct either a conference or a hearing with you to:

  • Listen to your dispute
  • Ask questions
  • Request more information or documentation if necessary
  • Make a determination about how to resolve the dispute

The answer to how to resolve a tax dispute is not always clear. Therefore the Office of Appeals has the authority to settle tax disputes by accepting less than the full amount of tax due.

Keep in mind:

  • You may want to settle a tax dispute with the Department of Revenue after thinking about the amount of uncertainty in the outcome of your case.
  • You may request settlement consideration of your dispute at any time during the appeals process.
  • The conference, hearing, and settlement processes are all combined at the Office of Appeals.

Time limits for filing an appeal

Every type of appeal has strict time limits which must be met to start the appeals process.

For Pre-Assessment appeals:

Generally, a Form DR-1, Office of Appeals Form must be received by the Department of Revenue within thirty 30 days of the date of the Notice of Intent to Assess. If mailing the Form DR-1, it must be postmarked within twenty-five 25 days of the date of the Notice of Intent to Assess.

For Post- Assessment appeals and filing abatements and amended returns:

Generally, a request for an abatement or amended return must be filed by the latest of:

  • Within three years from the date of filing the return
  • Within two years from the date the tax was assessed or deemed to be assessed or
  • Within one year from the date the tax was paid.

Appeal of Abatement Denial to the Appellate Tax Board:
Generally, a petition to appeal an abatement determination must be filed with the Appellate Tax Board within sixty 60 days of the date of the Notice of Abatement Determination or within 6 months of the date of deemed denial. For more information please see the Appellate Tax Board.

Contact information

Massachusetts Department of Revenue
Office of Appeals
P.O. Box 9551
Boston, MA  02114-9551

Phone: 617-626-3300
Fax: 617-626-3349

Deliveries: 100 Cambridge Street, Boston, MA 02114

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