Notice of Public Hearing, May 25, 2022

Notice of Public Hearing, May 25, 2022




The Department of Revenue (“DOR”) is holding this public hearing remotely. Details and instructions for participating and testifying remotely (such as through a phone line or online connection) at the remote public hearing will be published online at and are included in this notice below. If you plan to testify at the remote hearing, DOR strongly encourages you to register in advance; see below for instructions. DOR encourages you to submit written testimony in addition to, or instead of, providing testimony at the hearing; see below for instructions. Additionally, requests for copies of the proposed regulation will not be accepted in person. Details for obtaining copies of the proposed regulation are set forth below.

To join the hearing online, go to

Meeting number:  2533 446 8324
Password: iyKGqqJF483

To join by video system
You can also dial and enter your meeting number.

To join the hearing by phone call
+1-617-315-0704 USA Toll (Boston)
+1-415-655-0001 US Toll
Access code: 2533 446 8324

Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulations:

830 CMR 62C.84.1:  Spousal Relief from Joint Income Tax Liability

Scheduled Hearing Date:

Wednesday, May 25, 2022 at 10:00 a.m.

Subject Matter:

830 CMR 62C.84.1 explains the criteria and procedures a taxpayer must follow in applying for spousal relief from joint income tax liability.  This proposed regulation is being amended in response to statutory changes to G.L. c. 62C, § 84 that align with federal rules for relief.  This proposed regulation describes the eligibility requirements of the three types of relief available:  innocent spouse relief, separation of liability relief, and equitable relief.  It explains when and how a taxpayer may submit an application for relief and details the opportunity of the taxpayer’s spouse to participate in the application process.


Individuals who notify DOR of their intent to testify at the hearing will be afforded an earlier opportunity to speak. Speakers are strongly encouraged to notify DOR of their intention to testify at the hearing by emailing their full name, mailing address and organization or affiliation, if any, to by May 24, 2022.

Individuals may also submit written testimony by emailing the Rulings and Regulations Bureau at

Please submit electronic testimony as an attached Word document or as text within the body of the email with the name of the regulation in the subject line. All submissions must include the sender’s full name, mailing address, and organization or affiliation, if any.  Individuals who are unable to submit testimony by email should mail written testimony to the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566.  Written testimony must be submitted by 5:00 p.m. on May 25, 2022.

Copies of the proposed regulation will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list.  In addition the proposed regulation is posted on the Department of Revenue's Web site at:

                                                                                    /s/Geoffrey E. Snyder
                                                                                    Geoffrey E. Snyder
                                                                                    Commissioner of Revenue