Tax Audit Protest and Appeal — Massachusetts

Tax Audit Protest and Appeal (MASSACHUSETTS)

Quick-Reference Summary

PART A — INFORMAL CONFERENCE REQUEST LETTER (Office of Appeals)

[TAXPAYER LEGAL NAME]
[Street Address]
[City, MA ZIP]
SSN/FEIN: [_____________]
Telephone: [(___) ___-____]
Email: [____________________]

Date: [__/__/____]

VIA U.S. CERTIFIED MAIL, RETURN RECEIPT REQUESTED, AND MASSTAXCONNECT UPLOAD

Massachusetts Department of Revenue
Office of Appeals
100 Cambridge Street, 7th Floor
Boston, MA 02114

Re: Request for Pre-Assessment Conference — Notice of Intent to Assess dated [__/__/____]

Dear Office of Appeals:

This letter constitutes a timely request for a pre-assessment conference under 830 CMR 62C.3.1 in response to the above-referenced Notice of Intent to Assess ("NIA") issued by the Audit Division on [__/__/____]. This request is filed within 30 days of the NIA.

I. Issues in Dispute

The Taxpayer disputes the proposed assessment in the following respects:

1. [Issue 1 — e.g., disallowance of business expense deduction]: [Concise statement of the auditor's position and the legal/factual basis for taxpayer's contrary position. Cite applicable statute, regulation, or DOR guidance.]

2. [Issue 2]: [Concise statement.]

3. [Issue 3]: [Concise statement.]

II. Statement of Facts

[Set forth the operative facts in numbered paragraphs. Be precise and tie each fact to a record citation in the audit file.]

1. [Fact 1.]
2. [Fact 2.]
3. [Fact 3.]

III. Legal Authority

[Identify the controlling provisions of Chapter 62, 62C, 63, 64H, 64I, or other applicable Massachusetts tax statutes; the implementing regulations in 830 CMR; relevant DOR Technical Information Releases, Directives, Letter Rulings, or Administrative Procedures; and any pertinent ATB or appellate decisions.]

IV. Requested Relief

The Taxpayer requests that the Office of Appeals:

☐ Schedule a telephonic or in-person conference with the assigned Appeals Officer;
☐ Direct the Audit Division to withdraw or modify the proposed assessment as set forth herein;
☐ Permit the Taxpayer 30 days following the conference to submit additional documentation; and
☐ Issue a written decision addressing each disputed issue.

V. Representation

The Taxpayer is represented by:

[REPRESENTATIVE NAME, TITLE]
[Firm]
[Address]
[Telephone] / [Email]
BBO No. [_____] (if attorney) / CAF No. [_____]

Form M-2848 (Power of Attorney) is attached.

Respectfully,

________________________________
[TAXPAYER OR REPRESENTATIVE]
[Title]

Enclosures:

• Form M-2848 (Power of Attorney)
• Copy of Notice of Intent to Assess dated [__/__/____]
• Supporting documentation index

PART B — FORMAL PROTEST: APPLICATION FOR ABATEMENT (Form ABT)

FORM ABT — APPLICATION FOR ABATEMENT / AMENDED RETURN COVER LETTER

[TAXPAYER LEGAL NAME]
SSN / FEIN: [____________________]
Account ID: [____________________]

Date: [__/__/____]

VIA MASSTAXCONNECT (https://mtc.dor.state.ma.us)

Massachusetts Department of Revenue
Audit Bureau — Abatement Unit
P.O. Box 7058
Boston, MA 02204

Re: Application for Abatement — Tax Type: [_______]; Periods: [_______]; NOA Date: [__/__/____]

I. Jurisdictional Statement

This Application for Abatement is timely filed within the latest of the periods prescribed by G.L. c. 62C § 37, as follows:

☐ Within 3 years from the date the return was filed ([__/__/____])
☐ Within 2 years from the date the tax was assessed ([__/__/____])
☐ Within 1 year from the date the tax was paid ([__/__/____])
☐ Within the period extended by written agreement under G.L. c. 62C § 27

The required return for the period at issue ☐ has been filed ☐ is not required.

II. Grounds for Abatement

The Taxpayer seeks abatement of the assessed tax, penalty, and interest on the following grounds:

A. [First Ground — e.g., Allowable Deduction Improperly Disallowed]

1. Facts: [State operative facts.]
2. Authority: [Cite G.L., 830 CMR, TIR, DD, LR, or ATB/appellate authority.]
3. Application: [Apply law to facts.]
4. Conclusion: [State the abatement amount attributable to this ground.]

B. [Second Ground]

[Mirror structure above.]

C. [Third Ground — if applicable: Reasonable Cause for Penalty Abatement]

The Taxpayer requests abatement of the [late-filing / late-payment / accuracy-related / underpayment] penalty for reasonable cause under G.L. c. 62C § 33 and AP 633. Specifically:

1. [Reasonable cause facts — ordinary business care, reliance on professional advice, illness, casualty, unavoidable absence, etc.]
2. [Supporting documentation referenced.]

III. Documentation Submitted

The following documents are submitted in support of this Application:

IV. Statute of Limitations — Consent (if requested)

☐ The Taxpayer ☐ does ☐ does not consent to extension of the abatement action period under G.L. c. 58A § 6.

V. Request for Hearing / Conference

The Taxpayer requests:

☐ A conference with an Abatement Bureau examiner before disposition
☐ Disposition on the written record without conference
☐ Reservation of the right to a conference if DOR proposes adverse disposition

VI. Verification

I declare under the pains and penalties of perjury that I have examined this Application for Abatement, including all exhibits and attachments, and that to the best of my knowledge and belief it is true, correct, and complete.

________________________________
[TAXPAYER OR AUTHORIZED OFFICER/MEMBER]
[Title]
Date: [__/__/____]

Prepared by:

________________________________
[REPRESENTATIVE NAME]
BBO No. / CAF No. [_____]
Form M-2848 attached.

PART C — APPEAL COVER LETTER AND PETITION TO THE APPELLATE TAX BOARD

[TAXPAYER / PETITIONER NAME]
[Address]
[Telephone] / [Email]

Date: [__/__/____]

VIA HAND DELIVERY OR U.S. CERTIFIED MAIL, RETURN RECEIPT REQUESTED

Clerk of the Appellate Tax Board
100 Cambridge Street, Suite 200
Boston, MA 02114

Re: Petition Under Formal Procedure — [PETITIONER] v. Commissioner of Revenue

Dear Clerk:

Enclosed for filing are the original and one copy of the Petitioner's Petition Under [Formal Procedure (Form F-1) / Small Claims Procedure (Form F-3)] appealing the Commissioner of Revenue's Notice of Abatement Determination dated [__/__/____] (deemed denied [__/__/____] under G.L. c. 58A § 6, if applicable). Also enclosed:

1. Filing fee of $[_____] computed at $0.10 per $100 of tax abated as required by G.L. c. 58A § 7;
2. Two copies of the underlying Application for Abatement and DOR determination;
3. Form M-2848 (if applicable).

A date-stamped copy of the Petition will be served on the Commissioner via the DOR Litigation Bureau within 10 days of filing, with proof of service filed with the Board.

Respectfully,

________________________________
[PETITIONER OR COUNSEL]
BBO No. [_____]

PETITION UNDER [FORMAL / SMALL CLAIMS] PROCEDURE

COMMONWEALTH OF MASSACHUSETTS
APPELLATE TAX BOARD

Docket No. [Assigned by Clerk]

1. Parties

a. Petitioner [PETITIONER LEGAL NAME], with principal residence/place of business at [______________], SSN/FEIN [______________].

b. Appellee is the Commissioner of Revenue of the Commonwealth of Massachusetts.

2. Jurisdiction

This appeal is taken under G.L. c. 62C § 39 and G.L. c. 58A § 7 from the Commissioner's [Notice of Abatement Determination dated __/__/____] [deemed denial pursuant to G.L. c. 58A § 6, the 6-month period having expired __/__/____]. This Petition is filed within 60 days of the Notice of Abatement Determination and is therefore timely under G.L. c. 62C § 39.

3. Tax Type and Periods

4. Procedural History

a. Petitioner filed return(s) for the periods in dispute on [__/__/____].

b. The Commissioner issued a Notice of Intent to Assess on [__/__/____].

c. Petitioner [did / did not] request a pre-assessment conference with the Office of Appeals on [__/__/____].

d. The Commissioner issued a Notice of Assessment on [__/__/____] assessing $[_____].

e. Petitioner ☐ paid the assessment ☐ posted bond ☐ filed an Application for Abatement under G.L. c. 62C § 37 without payment on [__/__/____].

f. The Commissioner ☐ denied the Application by Notice dated [__/__/____] ☐ granted partial abatement of $[_____] by Notice dated [__/__/____] ☐ failed to act within 6 months, the application being deemed denied [__/__/____].

5. Statement of the Case

[Concise narrative of the controversy.]

6. Issues Presented

a. Whether [Issue 1].

b. Whether [Issue 2].

c. Whether [reasonable cause exists to abate penalties under G.L. c. 62C § 33].

7. Statement of Facts

[Numbered factual allegations.]

8. Errors of the Commissioner

The Commissioner erred in:

a. [Specific error — citing statute/regulation.]

b. [Specific error.]

c. [Specific error.]

9. Prayer for Relief

WHEREFORE, Petitioner respectfully requests that the Board:

a. Grant abatement of tax in the amount of $[_____];
b. Abate associated penalties of $[_____] for reasonable cause;
c. Abate associated interest of $[_____] under G.L. c. 62C § 33 or § 40 (in the Board's discretion);
d. Order refund with statutory interest under G.L. c. 62C § 40 if tax has been paid; and
e. Grant such other relief as the Board deems just.

Respectfully submitted,

________________________________
[PETITIONER OR COUNSEL]
BBO No. [_____]
[Address] / [Phone] / [Email]
Date: [__/__/____]

CERTIFICATE OF SERVICE

I hereby certify that on [__/__/____], I served a date-stamped copy of this Petition on the Commissioner of Revenue, by [certified mail / hand delivery], at:

Commissioner of Revenue
c/o Litigation Bureau
Massachusetts Department of Revenue
100 Cambridge Street, 7th Floor
Boston, MA 02114

________________________________
[Signature]

PART D — PRE-FILING CHECKLIST

Statute-of-Limitations and Deadline Verification

☐ Identified date of return filing for each period in dispute
☐ Identified date of Notice of Assessment (NOA)
☐ Identified date of payment (if any)
☐ Confirmed Application for Abatement filed within LATEST of: 3 years from return, 2 years from NOA, 1 year from payment (G.L. c. 62C § 37)
☐ Identified date of Notice of Abatement Determination (or deemed-denial date)
☐ Confirmed ATB petition is being filed within 60 days of denial notice (G.L. c. 62C § 39)
☐ DOR assessment SOL of 3 years from return verified (G.L. c. 62C § 26(b))
☐ Considered whether extended SOL applies (fraud, failure to file, willful evasion)
☐ Form A-37 consent to extend (if signed) reviewed and dated correctly

Office of Appeals Conference (Pre-Assessment, Optional)

☐ NIA received and 30-day conference window confirmed
☐ Written request for conference submitted via MassTaxConnect and certified mail
☐ Form M-2848 (POA) filed for representative
☐ Conference issues and authorities outlined in writing
☐ Conference held; written submission supplemented post-conference

Application for Abatement (Form ABT)

☐ Form ABT prepared electronically via MassTaxConnect
☐ Required return for each period has been filed (jurisdictional prerequisite)
☐ All grounds for abatement identified and supported with statute/regulation/case law
☐ Penalty abatement requested with reasonable-cause statement under G.L. c. 62C § 33
☐ Documentation indexed (Exhibits A–Z)
☐ Verification signed under pains and penalties of perjury
☐ Copy retained with proof of submission

Appellate Tax Board Petition

☐ Tax-type-specific Petition form selected (F-1 formal or F-3 small claims)
☐ Filing fee computed correctly ($0.10 per $100 abatement; min $65, max $5,000)
☐ Original + 1 copy filed with ATB Clerk
☐ Date-stamped copy served on Commissioner via Litigation Bureau within 10 days
☐ Proof of service filed within 10 days
☐ Tax paid OR bond posted OR abatement filed without payment (per applicable rule)
☐ Form M-2848 filed for counsel
☐ Calendar set: Answer due 60 days; discovery plan; pretrial order

Evidence and Litigation Preparation

☐ Audit workpapers obtained from DOR under public records / discovery
☐ Witness list prepared (taxpayer, accountant, auditor, expert)
☐ Interrogatories drafted (≤ 30 per ATB rules)
☐ Document requests prepared
☐ Deposition motions identified (ATB leave required)
☐ Expert engagement letter signed (if needed)
☐ Settlement parameters identified before pretrial conference

Post-Decision

☐ ATB decision reviewed
☐ Motion for reconsideration considered (within 15 days; ATB Rule 1.32)
☐ Findings of Fact and Report requested if needed for appellate review (G.L. c. 58A § 13)
☐ Appeal to Appeals Court within 60 days if adverse (G.L. c. 58A § 13)
☐ Refund + statutory interest tracked if successful

Sources and References

• G.L. c. 62C § 26 — Assessment of taxes: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62c/Section26
• G.L. c. 62C § 37 — Applications for abatement: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62c/Section37
• G.L. c. 62C § 39 — Appeal from refusal for abatement: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62c/Section39
• G.L. c. 58A § 6 — Deemed denial: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter58a/Section6
• G.L. c. 58A § 7 — ATB procedure and filing fees: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter58a/Section7
• G.L. c. 58A § 13 — Appeals from ATB: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter58a/Section13
• AP 627 — Applications for Abatement: https://www.mass.gov/administrative-procedure/ap-627-applications-for-abatement
• AP 633 — Guidelines for the Waiver and Abatement of Penalties: https://www.mass.gov/administrative-procedure/ap-633-guidelines-for-the-waiver-and-abatement-of-penalties
• Appellate Tax Board — https://www.mass.gov/orgs/appellate-tax-board
• ATB Rules of Practice and Procedure — https://www.mass.gov/lists/atb-rules-of-practice-and-procedure
• Form M-2848 (Power of Attorney) — https://www.mass.gov/lists/dor-power-of-attorney-forms-and-applications
• MassTaxConnect — https://mtc.dor.state.ma.us/mtc/_/

END OF TEMPLATE