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The Commissioner of Revenue is authorized under Massachusetts General Laws, ch. 62C, s 37A to accept a lesser amount than the tax liability owed if there is serious doubt as to whether the tax due can be collected. The Department has prepared the following information for accepting an Offer in Final Settlement under this statute.
It is mandatory that tax returns for all non-filed periods be filed before making an Offer. Additionally, all liabilities not included in the Offer must be paid before the Offer can be considered for review.
Additional documentation, which may be requested by the case examiner, includes:
Failure to comply with requests for additional information, submission of false information or non-disclosure of material information will result in the rejection of the Offer.
The Department of Revenue may, but is not required to, accept an Offer in Settlement. A taxpayer has no right to such a settlement. The Department of Revenue does not negotiate on any Offer in Settlement.
You aren't eligible for consideration of an Offer in Settlement on the basis of doubt as to collectability if your OIS application is determined to be non-viable. Your Offer will be considered non-viable if:
If your OIS application is reviewed and determined to be non-viable, an Offer examiner will contact you by telephone to explain why the Offer is not viable. The case will remain subject to collection activity.
The submission of an Offer will stop DOR's normal collection process only after the application has completed initial processing and is placed into the Offer in Settlement inventory. Interest and penalties will continue to accrue on any unpaid amounts the taxpayer is subject to other collection actions such as lien, levy or seizure until the inventory transfer is completed.
It is important to note that discovery action (including, but not limited to, Responsible Person determinations, audits, and review of returns) will continue while the application is being processed. Additionally, the interception and application of any overpayments and/or refunds will also continue to take place.
The taxpayers waive the benefit of any statute of limitations applicable to the assessment and collection of the liability sought to be settled and agree to the suspension of the running of the statutory period of limitations on assessment and collection for the period during which their Offer is pending.
In cases where the liability is reduced by more than half, or by $20,000 or more, the Attorney General of the Commonwealth must review the settlement and has the authority to object to it.
Settlement agreements are not protected by the confidentiality provisions of the Massachusetts General Laws, Chapter 62C, §21. The settlement agreement, signed by all parties and including the reasons for settlement, is a public record and is open to public inspection upon request. A list of settlements is required to be published in the Department's annual report.
You may withdraw your Offer at any time up until a determination is made on your application.
Once an Offer in Settlement takes effect, neither party may reopen the matter except for falsification or concealment of assets or mutual mistake of material fact.
For more detailed information regarding the laws, regulation and administrative procedures, please refer to the following references: M.G.L., Ch.62C, §.37A; and Administrative Procedure number 634.
Please read the Guide to Offers in Settlement carefully and follow the instructions.
Listed below are the documents that are required when filing an Offer. All information must be filed in order for the Department to determine if the Offer can be processed:
After you've completed the forms required, mail your Offer in Settlement application to:
Massachusetts Department of Revenue
P.O. Box 7021
Boston, MA 02204
Attn: Collections Hotline Unit/OIS
The Department considers other factors in determining whether or not to accept an Offer in Final Settlement.