State Tax Appeal

Massachusetts State Tax Appeal

First an application for abatement to the Commissioner of Revenue, then a petition to the Appellate Tax Board, then (from a formal-procedure decision) an appeal on matters of law to the Massachusetts Appeals Court (G.L. c. 62C §§ 37, 39; c. 58A §§ 7, 7B, 13)

IMPORTANT — READ FIRST: You Must Abate First, Then Appeal Within 60 Days

Massachusetts does not allow a direct appeal to the Appellate Tax Board ("ATB" or "Board") from an
assessment. The sequence for a tax administered by the Commissioner of Revenue (Department of Revenue,
"DOR" — income, sales and use, corporate excise, withholding, etc.) is:

1. Step 1 — Application for abatement to the Commissioner (G.L. c. 62C § 37). File an application for
   abatement with DOR within the period allowed — generally the latest of three years from when the return
   was due, two years from when the tax was assessed, or one year from when the tax was paid. Use PART A.
   

2. Step 2 — Appeal to the ATB within 60 days (G.L. c. 62C § 39). If the Commissioner denies the
   abatement in whole or in part, file a petition with the ATB within 60 days of the date of the Notice of
   Abatement Determination. If the Commissioner does not act, you may treat the application as deemed
   denied and appeal within 6 months (G.L. c. 58A § 6). Use PART B.

Key practical points:

• The ATB is an independent quasi-judicial board, separate from DOR (within the Executive Office of
  Administration and Finance).

• No prepayment required. You may appeal to the ATB regardless of whether the disputed tax has been
  paid, and filing a petition generally stays collection — but interest continues to accrue on any
  unpaid balance.

• Choose your track — it controls whether you can ever go to court:

• Small Claims Procedure (G.L. c. 58A § 7B) governs automatically where the tax in dispute is
  $25,000 or less per year/transaction (excluding interest and penalties). It is faster and cheaper — but
  the decision is NOT reviewable by any court and is non-precedential.

• Formal Procedure (G.L. c. 58A § 7) must be affirmatively elected (and is required over $25,000).
  Only a formal-procedure decision can be appealed to the Massachusetts Appeals Court (§ 13).

• The taxpayer bears the burden of proof; the Commissioner's assessment is presumed valid.

PART A — Step 1: Application for Abatement to the Commissioner (§ 37)

☐ File the application for abatement with DOR — through MassTaxConnect or DOR Form ABT — within the
c. 62C § 37 period (generally the latest of 3 years from the return due date, 2 years from assessment, or
1 year from payment).
☐ Identify the tax type, tax year(s)/period(s), the assessment or notice number, the amount in dispute,
and the factual and legal grounds for abatement.
☐ Await the Commissioner's decision. DOR issues a Notice of Abatement Determination (grant, partial
grant, or denial). If DOR does not act, the application may be treated as deemed denied (c. 58A § 6).
☐ Note the determination date — it starts the 60-day ATB appeal clock (§ 39). Then proceed to PART B.

PART B — Step 2: Petition to the Appellate Tax Board (§§ 39, 7 / 7B)

Caption

COMMONWEALTH OF MASSACHUSETTS — APPELLATE TAX BOARD

Docket No.: [____________] (assigned by the Board on filing)

PETITION UNDER [FORMAL PROCEDURE (G.L. c. 58A § 7) / SMALL CLAIMS PROCEDURE (G.L. c. 58A § 7B)]

Appellant, [APPELLANT LEGAL NAME], appeals to the Appellate Tax Board under G.L. c. 62C § 39 and states:

I. Parties

1. Appellant is [an individual residing at / a(n) ENTITY TYPE with its principal place of business at]
   [ADDRESS]. Appellant's identification number is [FEIN / SSN — redact as appropriate].

2. Appellee is the Commissioner of Revenue, Commonwealth of Massachusetts.

II. Jurisdiction, Track Election, and Timeliness

3. Appellant timely filed an application for abatement with the Commissioner under G.L. c. 62C § 37 on
   [DATE] for the tax [year(s)/period(s)] [PERIODS].

4. On [DATE], the Commissioner issued a Notice of Abatement Determination denying the application
   in whole or in part [or: the Commissioner failed to act and the application is deemed denied under
   c. 58A § 6]. A copy is attached as Exhibit A.

5. This petition is filed within 60 days of the Notice of Abatement Determination (G.L. c. 62C § 39)
   [or within 6 months of the deemed denial (G.L. c. 58A § 6)] and is therefore timely.

6. The tax placed in dispute is $[AMOUNT], exclusive of interest and penalties. Appellant proceeds under
   the [Small Claims Procedure (G.L. c. 58A § 7B), the amount being $25,000 or less / Formal Procedure
   (G.L. c. 58A § 7), which Appellant affirmatively elects to preserve the right of appeal to the courts].

III. Statement of Facts

7. [State the nature of the case: the tax type, the audit or return at issue, and what the Commissioner
   determined. Use short, numbered paragraphs.]

8. [Continue the factual narrative — the transactions, exemptions, deductions, or refund basis in dispute.]

IV. Grounds for Abatement (Errors of the Commissioner)

9. [Ground 1 — e.g., The receipts are exempt from sales and use tax under G.L. c. 64H § ___ because ....]
10. [Ground 2 — e.g., The deductions/credits were properly claimed and substantiated.]
11. [Ground 3 — e.g., The penalties should be abated for reasonable cause under G.L. c. 62C § 33.]

V. Relief Requested

WHEREFORE, Appellant respectfully requests that the Appellate Tax Board:

☐ Abate the tax of $[AMOUNT] as erroneously assessed;
☐ Abate the associated penalties and interest to the extent permitted by law;
☐ [If a refund:] Order the refund/credit of $[AMOUNT], with statutory interest;
☐ Grant such further relief as is just.

PART C — Filing Checklist (Appellate Tax Board)

☐ Confirm Step 1 is complete — you have a Notice of Abatement Determination (or a deemed denial).
☐ Confirm the deadline — 60 days from the determination (or 6 months from a deemed denial).
☐ Choose the track — Small Claims (§ 7B, automatic ≤ $25,000, no court review) vs. Formal (§ 7,
elect to preserve appeal to the Appeals Court).
☐ Prepare 3 copies of the petition (Board, appellee, your records); the Board stamps the same docket
number on all three.
☐ Pay the filing fee per the ATB Filing Fee Schedule (check payable to "The Appellate Tax Board");
confirm the current amount for your appeal category on the ATB website.
☐ File with the Board:

☐ If Formal Procedure: after the Board dockets and returns copies, serve one docketed copy on the
Commissioner and file a certificate of service within 10 days (see 831 CMR 1.04). (Under Small
Claims, the Board serves the appellee for you.)

PART D — After You File: Hearing, Decision, and Appeal

1. Hearing. The ATB hears the appeal; under the Formal Procedure the rules of practice (831 CMR 1.00)
   apply, and under Small Claims procedure is simplified. Appellant bears the burden of proof; the
   assessment is presumed valid.

2. Decision. The Board issues a written decision.

3. PRESERVE APPEAL RIGHTS (formal only): to appeal, either party may request findings of fact and
   report within 10 days of a decision issued without findings (G.L. c. 58A § 13). This is not available in
   small-claims (§ 7B) or informal (§ 7A) cases.

4. Appeal to the Massachusetts Appeals Court (formal only). From a formal-procedure decision, either
   party (that has not waived the right) may appeal as to matters of law to the Massachusetts Appeals
   Court — the exclusive method of review (G.L. c. 58A § 13). File a claim of appeal with the Clerk of
   the Board under the Massachusetts Rules of Appellate Procedure (generally within 30 days of the
   decision, Mass. R. App. P. 4(a) — confirm the exact deadline). The court will not consider a legal
   issue not raised before the Board. Further review by the Supreme Judicial Court is by application for
   further appellate review.

5. Small-Claims (§ 7B) decisions are FINAL — not reviewable by any court. If court review matters to you,
   elect the Formal Procedure at filing.

Quick Reference — Key Deadlines and Rules

Sources and References

• G.L. c. 58A §§ 1, 6, 7, 7B, 13 (Appellate Tax Board; procedures; appeals) — malegislature.gov.
• G.L. c. 62C §§ 37, 39 (application for abatement; appeal to the ATB) — malegislature.gov.

• Mass.gov / DOR Administrative Procedures: AP 629 (Appeals from Denial or Deemed Denial of
  Application for Abatement to the ATB) and AP 630 (Appeals from Appellate Tax Board Decisions).

• Mass.gov, "Filing an Appeal with the Appellate Tax Board" and the ATB Filing Fee Schedule —
  mass.gov/orgs/appellate-tax-board.

• 831 CMR 1.00 — Appellate Tax Board Rules of Practice and Procedure.

This template is provided for informational purposes only and does not constitute legal advice. You must
have this template reviewed and customized by a qualified attorney licensed in Massachusetts before use. Do
not use this template without professional legal review.