|Referenced Sources:||Massachusetts General Laws|
In 2015, the Department of Revenue (DOR) implemented a new process for filing amended returns and applications for abatement for business tax types in conjunction with the implementation of MassTaxConnect (MTC). As explained in TIR 15-13, in most cases an amended return is no longer treated as an application for abatement for business tax types. However, in certain instances an amended return showing a reduction of tax may be treated by DOR as an application for abatement to protect the rights of the taxpayer and to allow DOR adequate time to review the changes sought. See Section IV of TIR 15-13. This TIR establishes a consent process that will further protect a taxpayer’s appeal rights in cases where a taxpayer’s amended return is treated by DOR as an application for abatement.