Massachusetts Taxation and DOR Practice

If your client is confronting an audit or contemplating filing an appeal, let this practical book help you provide the very best guidance. While G.L. c. 62C provides the primary mechanism for the administration of Massachusetts taxes, some of the state's substantive tax statutes have their own distinct administrative provisions, and if you advise on tax audits, abatements or appeals you need to know it all. Because it covers the processes of tax return examination, classification, audit, and appeal at various administrative levels and further appeal in the court system, Massachusetts Taxation and DOR Practice is your first and best source for Massachusetts tax-related information.

Chapter 01 - Massachusetts Tax Law

Judith A. Saint-Amour, Esq.,
Appellate Tax Board, Commonwealth of Massachusetts
Frank J. Scharaffa, Esq.,
Exhibit 1A - DOR Administrative Appeals Process

Chapter 02 - Registrations and Returns

Philip R. Dardeno,
Kenneth Freed & Company

Chapter 03 - Audits

Philip R. Dardeno,
Kenneth Freed & Company
Exhibit 3A - DOR Bureaus

Chapter 04 - Assessments

David J. Nagle, Esq.,
Sullivan & Worcester LLP
Daniel Patrick Ryan, Esq.,
Sullivan & Worcester LLP
Exhibit 4A - Statutes of Limitations for Assessing Additional Tax

Chapter 05 - Penalties and Interest

Su Lan Chen Shediac, Esq.,
Appellate Tax Board, Commonwealth of Massachusetts
Exhibit 5A - DOR Administrative Procedure 633: Guidelines for the Waiver and Abatement of Penalties
Exhibit 5B - DOR Administrative Procedure 612: Interest and Penalties
Exhibit 5C - DOR Technical Information Release 23 10: Interest Rate on Overpayments and Underpayments
Exhibit 5D - DOR Administrative Procedure 604: Extensions of Time to File Tax Returns

Chapter 06 - Abatements, Refunds, and Credits

Richard Call, Esq.,
McDermott Will & Emery
Exhibit 6A - Massachusetts Form ABT: Application for Abatement
Exhibit 6B - Massachusetts DOR Form M-2848: Power of Attorney and Declaration of Representative
Exhibit 6C - Massachusetts DOR Form DR-1: Office of Appeals Form

Chapter 07 - Settling and Compromising Massachusetts Tax Liabilities

Stephen M. Politi, Esq.,
Politi Law Group

Chapter 08 - Department of Revenue Organization

Richard L. Jones, Esq.,
Sullivan & Worcester LLP
Exhibit 8A - Massachusetts Department of Revenue Organizational Charts
Exhibit 8B - Massachusetts Department of Revenue Directory: Selected Telephone Numbers and Addresses
Exhibit 8C - DOR Administrative Procedure 631: The Collection Process
Exhibit 8D - DOR Administrative Procedure 628: Resolution of Disputes at the Office of Appeals
Exhibit 8E - DOR Administrative Procedure 607: Office of the Taxpayer Advocate; Administrative Procedure 602: Problem Resolution Offices (PRO and PRO/CSE)

Chapter 09 - Practice Before the Department of Revenue: Authority, Standards of Conduct, and Disclosure of Information

Patricia A. Metzer,
Appellate Tax Board, Commonwealth of Massachusetts
Exhibit 9A - DOR Form M 2848: Power of Attorney and Declaration of Representative
Exhibit 9B - DOR Directive 87-5: Power of Attorney; Disclosure of Tax Information
Exhibit 9C - Massachusetts Form ABT: Application for Abatement
Exhibit 9D - Former DOR Form M-706 (Face Page): Massachusetts Estate Tax Return
Exhibit 9E - Former DOR Form M-911: Taxpayer’s Application for Relief Due to Hardship
Exhibit 9F - Types of Written Statements Used by the DOR (Other Than Regulations or Instructions to Tax Returns)
Exhibit 9G - DOR-Permitted Inspections of Tax Returns (830 CMR 62C.21.1(4))
Exhibit 9H - DOR Form M-4506: Request for Copy of Tax Form
Exhibit 9I - Tax Records Summary

Chapter 10 - Collections, Liens, and Levies

Rosie Kirkby, Esq.,
McMahon & Tivnan, PC
D. Sean McMahon, Esq.,
McMahon & Tivnan, PC

Chapter 11 - Responsible Person Liability

Judith A. Saint-Amour, Esq.,
Appellate Tax Board, Commonwealth of Massachusetts

Chapter 12 - Appellate Tax Board Litigation

Philip S. Olsen, Esq.,
Davis, Malm & D'Agostine, PC
Exhibit 12A - Rules of Practice and Procedure of the Appellate Tax Board
Exhibit 12B - Appellate Tax Board Form for Petition Under Formal Procedure
Exhibit 12C - Sample Appellate Tax Board Petition Under Formal Procedure
Exhibit 12D - Appellate Tax Board Form for Petition Under Small Claims Procedure
Exhibit 12E - Appeal Withdrawal Form

Chapter 13 - Extraordinary Relief

Frank J. Scharaffa, Esq.,

Chapter 14 - Contesting Massachusetts Tax Assessments and Claiming Abatements - Comparison with the Federal System

Rosie Kirkby, Esq.,
McMahon & Tivnan, PC
D. Sean McMahon, Esq.,
McMahon & Tivnan, PC

Chapter 15 - State Tax Crimes

Stephen M. Politi, Esq.,
Politi Law Group

Author(s)

Editor(s)

David J. Nagle, Esq.,
Sullivan & Worcester LLP, Boston

Daniel Patrick Ryan, Esq.,
Sullivan & Worcester LLP, Boston

Author(s)

Richard Call, Esq.,
McDermott Will & Emery, Boston

Philip R. Dardeno,
Kenneth Freed & Company, Woburn

Richard L. Jones, Esq.,
Sullivan & Worcester LLP, Boston

Rosie Kirkby, Esq.,
McMahon & Tivnan, PC, Boston

D. Sean McMahon, Esq.,
McMahon & Tivnan, PC, Boston

Patricia A. Metzer,
Appellate Tax Board, Commonwealth of Massachusetts, Boston

David J. Nagle, Esq.,
Sullivan & Worcester LLP, Boston

Philip S. Olsen, Esq.,
Davis, Malm & D'Agostine, PC, Boston

Stephen M. Politi, Esq.,
Politi Law Group, Waltham

Daniel Patrick Ryan, Esq.,
Sullivan & Worcester LLP, Boston

Judith A. Saint-Amour, Esq.,
Appellate Tax Board, Commonwealth of Massachusetts, Boston

Frank J. Scharaffa, Esq.,

Su Lan Chen Shediac, Esq.,
Appellate Tax Board, Commonwealth of Massachusetts, Boston

Table of Contents

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