Types of appeals

Learn what is the best type of appeal for you to pursue with the Massachusetts Department of Revenue.

Overview

There are 3 types of appeals:

• Pre-Assessment
• Post-Assessment
• Other

You request a Pre-Assessment Appeal when you disagree with a proposed tax assessment from a Notice of Intent to Assess as a result of an audit or any other notice of a proposed tax change as a result of a routine verification of a tax return.

Keep in mind:

• An appeal is made in writing by filing a Form DR-1, Office of Appeals Form. You may also request a pre-assessment conference and settlement consideration on this form.
• You must complete a Form B-37, Special Consent Extending the Time for Assessment of Taxes, if you are requesting settlement consideration.

You request a Post-Assessment Appeal when you receive a Notice of Assessment and disagree with the tax assessment.

Keep in mind:

• You want to amend a tax return that you have already filed.
• An appeal is made by visiting Request an abatement or amend your tax return on which you can also request a post-assessment hearing.
• You may also request settlement consideration by filing a Form DR-1, Office of Appeals Form.

Other Appeals - The Office of Appeals also handles conferences and hearings involving disputes such as:

• Penalty disputes
• Manufacturing classification appeals
• Responsible person determinations
• Direct payment authority appeals
• Applications for certain tax credits

Time limits for filing an appeal

Every type of appeal has strict time limits which must be met to start the appeals process.

For Pre-Assessment appeals:

Generally, a Form DR-1, Office of Appeals Form must be received by the Department of Revenue within thirty 30 days of the date of the Notice of Intent to Assess. If mailing the Form DR-1, it must be postmarked within twenty-five 25 days of the date of the Notice of Intent to Assess.

For Post- Assessment appeals and filing abatements and amended returns:

Generally, a request for an abatement or amended return must be filed by the latest of:

• Within three years from the date of filing the return
• Within two years from the date the tax was assessed or deemed to be assessed or
• Within one year from the date the tax was paid.

Appeal of Abatement Denial to the Appellate Tax Board:
Generally, a petition to appeal an abatement determination must be filed with the Appellate Tax Board within sixty 60 days of the date of the Notice of Abatement Determination or within 6 months of the date of deemed denial. For more information please see the Appellate Tax Board.

Contact information

Massachusetts Department of Revenue
Office of Appeals
P.O. Box 9551
Boston, MA  02114-9551

Phone: [phone]
Fax: [phone]

Deliveries: 100 Cambridge Street, Boston, MA 02114