Technical Information Release

Technical Information Release TIR 06-8: Extensions Relating to Storms and Flooding, May 2006

Date: 06/01/2006
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Tax Administration

I. Introduction

This Technical Information Release (TIR) announces automatic extensions of time that the Massachusetts Department of Revenue is granting to affected taxpayers in the Presidential Disaster Area of Massachusetts struck by severe storms and flooding that began on May 12, 2006. The Presidential Disaster Area consists of three Massachusetts counties: Essex, Middlesex, and Suffolk. Recognizing that there has been disruption for many individuals and businesses as a result of this natural disaster, affected taxpayers with returns or payments or other tax-related filings due during the period beginning May 12, 2006 and ending May 25, 2006 will be granted a one month extension to file and to pay, as further explained below. This relief is granted pursuant to the Commissioner's authority under G.L. c. 62C, § 87, relating to taxpayers affected by a Presidentially-declared disaster. The Department may grant further extensions -- of additional time or as to subsequent due dates -- upon a showing of continued hardship, as explained in part IV of this TIR.

II. Extension Provisions

The due date for returns, payments, and certain other tax-related filings that were required to be filed or paid by affected taxpayers during the period beginning May 12, 2006 and ending May 25, 2006 will be extended for one month from the date any filing or payment was otherwise due during that period. In addition to returns and tax payments, this extension also is available with respect to claims for abatement, payments of estimated tax, making elections, and certain other filings with the Massachusetts Department of Revenue, Appellate Tax Board, and Probate Court that were otherwise due during the period from May 12 through May 25. See G.L. c. 62C, § 81(a)(1) for a complete list. During this one month extension, no interest or penalties will accrue. However, this extension of time does not affect tax deficiencies existing prior to May 12th.

III. Affected Taxpayers

"Affected taxpayers," for purposes of this TIR, are any individuals whose principal residence or place of employment and any business entity whose principal place of business is located within the Presidential Disaster Area. Affected taxpayers also include individuals and businesses whose tax records, including records needed for tax deposits, are located in these counties, and relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area.

IV. To Claim the Extension

Affected taxpayers seeking the one month extension should mark the top of any affected "paper" returns, payments vouchers, depository slips, or abatement applications (Form CA-6) in red ink with the following notation: "Storms and Flooding - MA 2006" and attach a separate sheet of paper containing a brief explanation of why they are an affected taxpayer within the meaning of this TIR. The returns should be mailed to: Mass. Dept. of Revenue, P.O. Box 7041, Boston, MA 02204. Those taxpayers filing electronic returns should continue to file electronically and should contact the Department's Office of the Taxpayer Advocate at (617) 626-2280 for assistance in seeking extension relief.

Affected taxpayers seeking the benefit of the one month extension should contact the Department at (617) 887-6367 if they are assessed interest or penalties for filing returns or paying taxes late.

Affected taxpayers seeking further extensions beyond the one month extension announced in this TIR, whether of additional time or as to subsequent due dates, should contact the Department's Taxpayer Advocate Office in writing at 100 Cambridge Street, 8 th floor, Boston, MA 02210. The Department may grant further extensions upon a showing of continued hardship, on such conditions as the Department may provide.


/s/Alan LeBovidge

Alan LeBovidge

Commissioner of Revenue



June 1, 2006

TIR 06-8

Table of Contents

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