DOR Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate was established by the Department of Revenue (DOR) to ensure that it enforces the tax laws of the Commonwealth in a fair, impartial and consistent manner.

Updated: September 13, 2022

The Taxpayer Advocate’s primary responsibility is to identify and propose solutions and changes for systemic problems that increase the burden on or create issues for taxpayers. Where appropriate, the Advocate will recommend administrative or legislative changes to resolve or mitigate these problems.   

With support from the Department’s Problem Resolution Office, the Taxpayer Advocate also assists taxpayers and their representatives in resolving their problems as quickly as possible and ensures that all taxpayers are aware of and afforded their rights in all interactions with the Department. 

Taxpayer Advocate objectives

The objectives of the Office of the Taxpayer Advocate are to:

  • Ensure fair and consistent application of Massachusetts tax law and DOR policies;
  • Advise executive management regarding identified  systemic problems;
  • Propose solutions, including administrative changes to DOR practices and procedures;
  • Identify and recommend legislative remedies to address problems when appropriate;
  • Preserve and promote the rights of the taxpayer; and
  • Foster open and honest communications.

The Office of the Taxpayer Advocate is not intended as a substitute for, or to circumvent or replace, established procedures or the formal appeal process. The Office of the Taxpayer Advocate cannot:

  • Represent taxpayers in dealings with the Department of Revenue;
  • Change or bypass Massachusetts statutes or regulations for individual situations;
  • Change statutory time limits for filing, payment or refunds;
  • Give legal advice to taxpayers;
  • Assist with tax issues involving the Internal Revenue Service or other State taxing authorities;
  • Assist with issues involving other Massachusetts government departments, authorities or boards; or
  • Assist with local tax issues

If you know of a tax problem that affects more than one taxpayer

The Taxpayer Advocate welcomes feedback from taxpayers and tax professionals and encourages them to contact the office to report systemic problems or to offer suggestions for improvements. E-mail the Taxpayer Advocate at

Problem Resolution Office

The Problem Resolution Office (PRO), working under the authority of the Taxpayer Advocate, assists taxpayers and Child Support customers, or their representatives, with problems that they have been unable to resolve through normal channels.

Contacting PRO should never be the first step in resolving a problem. However, if previous attempts at resolving a problem have failed, PRO will discuss options with the taxpayer/customer and will work with appropriate Department of Revenue personnel to assist those whose unresolved problems are causing undue hardship.

Taxpayers who are suffering or are about to suffer a significant hardship as a result of action or inaction by the Department of Revenue may submit Form M-911: Taxpayer’s Application for Relief Due to Hardship.

Contact Information

Office of the Taxpayer Advocate
Taxpayer Advocate: Mireille Eastman
Phone: (617) 626-2280
Mailing Address: Department of Revenue
Office of the Taxpayer Advocate
PO Box 7092
Boston, MA 02204-7092
Problem Resolution Office
Problem Resolution Office Director: Jennifer DeSimone
Phone: (617) 626-3833
Fax: (617) 626-3799
Mailing Address: Department of Revenue
Problem Resolution Office
PO Box 7092
Boston, MA 02204-7092

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