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The Department of Revenue enforces Massachusetts tax law and ensures that all Massachusetts taxpayers pay the correct amount of taxes.
The function of the Office of Appeals is to:
Depending on the type of appeal involved, the Office of Appeals will conduct either a conference or a hearing with you to:
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:
1. Pre-Assessment Appeals:
2. Post-Assessment Appeals:
3. Other Types of Appeals:
The Office of Appeals also conducts conferences and hearings involving other types of disputes such as penalty disputes, manufacturing classification appeals, responsible person determinations, direct payment authority appeals, and applications for certain tax credits
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:
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.
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