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: January 24, 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 [e-mail] to:

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

What are your rights as a MA taxpayer? 

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

• Personal Income or Business tax pages
• Tax guides and legal library  
• Topics, Resources, and Related sections on this page.

If you are unable to resolve your issues through the channels listed above, email PRO at [e-mail] or call [phone].

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:

• What if I am unable to make any payments towards my liability?
• How do I apply for a Payment Agreement?

Filing Season Updates & Video

Are you looking for the latest tax news and updates?

Go to: 

• Filing Season Overview
• 2024 Personal Income and Corporate Excise Tax Law Changes
• What's Trending
• E-file and Pay Your MA Personal Income Taxes

Take a look at this year’s Filing Season video and Resources (PDF). Learn about recent legislative changes, DOR initiatives and forms updates.

Please watch the video below and provide your feedback.

View transcript 

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Popular Tax Topics & Resources

Tax Due Dates & Extensions  Tax Guides  Legal Library 

Set up a payment agreement	Check your personal income tax refund
Payment Agreement FAQs Video: How to Request a Payment Plan	Check Refund Status Avoid Massachusetts Income Tax Refund Delays

Bills, Penalties & Interest	Audits & Collections	Amendments & Appeals
DOR Notices and Bills	DOR Audit Process	Amend a MA Individual or Business Tax Return
Understanding Penalties and Interest	DOR Collections FAQs	File an Appeal or Abatement

Additional Resources

Tax Self-Help Options  Video Library: DOR YouTube Channel  Secretary of the State  Department of Unemployment Assistance (DUA)  Appellate Tax Board (ATB)  Internal Revenue Service (IRS)