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The Commissioner of DOR is authorized under Massachusetts General Laws, Chapter 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. DOR has prepared the following information for accepting an Offer in Final Settlement (Offer) 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:
The following will result in the rejection of the Offer:
DOR may, but isn't required to, accept an Offer. A taxpayer has no right to such a settlement. DOR doesn't negotiate on any Offer.
You aren't eligible for consideration of an Offer on the basis of doubt as to collectability if your Offer application is determined to be non-viable. Your Offer will be considered non-viable if:
If your Offer application is reviewed and determined to be non-viable, an Offer examiner will contact you by telephone to explain why the Offer isn't 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 been:
Until the inventory transfer is completed, 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.
It is important to note that discovery action will continue while the application is being processed. Discovery action includes, but isn’t limited to:
The interception and application of any overpayments and/or refunds will also continue to take place.
For the period during which their Offer is pending, the taxpayers:
In cases where the liability is reduced by more than half, or by $20,000 or more, the Attorney General of Massachusetts must review the settlement and has the authority to object to it.
Settlement agreements aren’t 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:
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 takes effect, neither party may reopen the matter except for:
For more detailed information regarding the laws, regulation and administrative procedures, please refer to the following references: Massachusetts General Laws, Chapter 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.