Massachusetts Taxation and DOR Practice

A Guide to Collections, Audits, Abatements, and Appeals

Product Number: 1880136EBK
Publication Date: 12/20/2023
Edition: 6th Edition 2023
Copyright: © 2023 MCLE, Inc.
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Massachusetts Taxation and DOR Practice

A Guide to Collections, Audits, Abatements, and Appeals

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Pricing: $145.00; Members: $130.50; New Lawyers: $72.50

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Product Description
Product Description

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.

Recent updates:
- Update: December 2023
  Dear Subscriber:
  
  Thank you for keeping your practice library current with this 2023 edition of MCLE's Massachusetts Taxation and DOR Practice: A Guide to Collections, Audits, Abatements, and Appeals . Highlights of this updated guide include the following:
  - Retroactive application of regulations. In chapter 1, see a recent case where the Supreme Judicial Court affirmed an Appellate Tax Board ruling that a regulation could not be applied retroactively to a particular tax period to impose a collection and remittance obligation. The chapter discusses a distinction made by the Appellate Tax Board between a ruling that limits the power of a taxing authority and allows similarly situated taxpayers relief from an unconstitutional tax, which should be applied retroactively, and a ruling that expands the power of the taxing authority, which should be applied prospectively.
  - Aggrievement due to imposition of a tax. See chapter 6 for a Practice Note regarding taxpayers' assertions that they are not subject to a tax and the use of a "zero return" in order to avoid a double tax penalty.
  - Penalties for failure to pay tax electronically. In chapter 5, find a discussion of G.L. c. 62C, § 33(f) and waivers for "reasonable cause." The chapter cites DOR Administrative Procedure 633: Guidelines for the Waiver and Abatement of Penalties (revised Feb. 11, 2022.)
  - Partnership audits. Chapter 9 discusses federally adopted partnership audit procedures, whereby every partnership must designate a representa-tive to represent the partnership before the IRS. The chapter explains requirements imposed by G.L. c. 62C, § 30B(k) with regard to the authority of the partnership representative.
  We at MCLE trust that you will find these materials useful in your practice and valuable in keeping your taxation law library current.
  
  Cordially,
  
  MCLE Press
Table of Contents

Table of Contents
expand all

Chapter 01 expand

Massachusetts Tax Law
Buy Chapter
Judith A. Saint-Amour, Esq., Appellate Tax Board, Commonwealth of Massachusetts
Frank J. Scharaffa, Esq.,

Exhibit 1A
- DOR Administrative Appeals Process Buy Form

Chapter 02 expand

Registrations and Returns
Buy Chapter
Philip R. Dardeno, Kenneth Freed & Company

Chapter 03 expand

Audits
Buy Chapter
Philip R. Dardeno, Kenneth Freed & Company

Exhibit 3A
- DOR Bureaus Buy Form

Chapter 04 expand

Assessments
Buy Chapter
David J. Nagle, Esq., Sullivan & Worcester LLP
Daniel Patrick Ryan, Esq., Sullivan & Worcester LLP

Exhibit 4A
- Statutes of Limitations for Assessing Additional Tax Buy Form

Chapter 05 expand

Penalties and Interest
Buy Chapter
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 Buy Form

Exhibit 5B
- DOR Administrative Procedure 612: Interest and Penalties Buy Form

Exhibit 5C
- DOR Technical Information Release 23 10: Interest Rate on Overpayments and Underpayments Buy Form

Exhibit 5D
- DOR Administrative Procedure 604: Extensions of Time to File Tax Returns Buy Form

Chapter 06 expand

Abatements, Refunds, and Credits
Buy Chapter
Richard Call, Esq., McDermott Will & Emery

Exhibit 6A
- Massachusetts Form ABT: Application for Abatement Buy Form

Exhibit 6B
- Massachusetts DOR Form M-2848: Power of Attorney and Declaration of Representative Buy Form

Exhibit 6C
- Massachusetts DOR Form DR-1: Office of Appeals Form Buy Form

Chapter 07 expand

Settling and Compromising Massachusetts Tax Liabilities
Buy Chapter
Stephen M. Politi, Esq., Politi Law Group

Chapter 08 expand

Department of Revenue Organization
Buy Chapter
Richard L. Jones, Esq., Sullivan & Worcester LLP

Exhibit 8A
- Massachusetts Department of Revenue Organizational Charts Buy Form

Exhibit 8B
- Massachusetts Department of Revenue Directory: Selected Telephone Numbers and Addresses Buy Form

Exhibit 8C
- DOR Administrative Procedure 631: The Collection Process Buy Form

Exhibit 8D
- DOR Administrative Procedure 628: Resolution of Disputes at the Office of Appeals Buy Form

Exhibit 8E
- DOR Administrative Procedure 607: Office of the Taxpayer Advocate; Administrative Procedure 602: Problem Resolution Offices (PRO and PRO/CSE) Buy Form

Chapter 09 expand

Practice Before the Department of Revenue: Authority, Standards of Conduct, and Disclosure of Information
Buy Chapter
Patricia A. Metzer, Appellate Tax Board, Commonwealth of Massachusetts

Exhibit 9A
- DOR Form M 2848: Power of Attorney and Declaration of Representative Buy Form

Exhibit 9B
- DOR Directive 87-5: Power of Attorney; Disclosure of Tax Information Buy Form

Exhibit 9C
- Massachusetts Form ABT: Application for Abatement Buy Form

Exhibit 9D
- Former DOR Form M-706 (Face Page): Massachusetts Estate Tax Return Buy Form

Exhibit 9E
- Former DOR Form M-911: Taxpayer’s Application for Relief Due to Hardship Buy Form

Exhibit 9F
- Types of Written Statements Used by the DOR (Other Than Regulations or Instructions to Tax Returns) Buy Form

Exhibit 9G
- DOR-Permitted Inspections of Tax Returns (830 CMR 62C.21.1(4)) Buy Form

Exhibit 9H
- DOR Form M-4506: Request for Copy of Tax Form Buy Form

Exhibit 9I
- Tax Records Summary Buy Form

Chapter 10 expand

Collections, Liens, and Levies
Buy Chapter
Rosie Kirkby, Esq., McMahon & Tivnan, PC
D. Sean McMahon, Esq., McMahon & Tivnan, PC

Chapter 11 expand

Responsible Person Liability
Buy Chapter
Judith A. Saint-Amour, Esq., Appellate Tax Board, Commonwealth of Massachusetts

Chapter 12 expand

Appellate Tax Board Litigation
Buy Chapter
Philip S. Olsen, Esq., Davis, Malm & D'Agostine, PC

Exhibit 12A
- Rules of Practice and Procedure of the Appellate Tax Board Buy Form

Exhibit 12B
- Appellate Tax Board Form for Petition Under Formal Procedure Buy Form

Exhibit 12C
- Sample Appellate Tax Board Petition Under Formal Procedure Buy Form

Exhibit 12D
- Appellate Tax Board Form for Petition Under Small Claims Procedure Buy Form

Exhibit 12E
- Appeal Withdrawal Form Buy Form

Chapter 13 expand

Extraordinary Relief
Buy Chapter
Frank J. Scharaffa, Esq.,

Chapter 14 expand

Contesting Massachusetts Tax Assessments and Claiming Abatements—Comparison with the Federal System
Buy Chapter
Rosie Kirkby, Esq., McMahon & Tivnan, PC
D. Sean McMahon, Esq., McMahon & Tivnan, PC

Chapter 15 expand

State Tax Crimes
Buy Chapter
Stephen M. Politi, Esq., Politi Law Group
Editors & Authors

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

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Massachusetts Taxation and DOR Practice

A Guide to Collections, Audits, Abatements, and Appeals

Massachusetts Taxation and DOR Practice

A Guide to Collections, Audits, Abatements, and Appeals

Choose Format:

Product Description

Recent updates:

Table of Contents

Massachusetts Tax Law

Exhibit 1A

Registrations and Returns

Audits

Exhibit 3A

Assessments

Exhibit 4A

Penalties and Interest

Exhibit 5A

Exhibit 5B

Exhibit 5C

Exhibit 5D

Abatements, Refunds, and Credits

Exhibit 6A

Exhibit 6B

Exhibit 6C

Settling and Compromising Massachusetts Tax Liabilities

Department of Revenue Organization

Exhibit 8A

Exhibit 8B

Exhibit 8C

Exhibit 8D

Exhibit 8E

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

Exhibit 9A

Exhibit 9B

Exhibit 9C

Exhibit 9D

Exhibit 9E

Exhibit 9F

Exhibit 9G

Exhibit 9H

Exhibit 9I

Collections, Liens, and Levies

Responsible Person Liability

Appellate Tax Board Litigation

Exhibit 12A

Exhibit 12B

Exhibit 12C

Exhibit 12D

Exhibit 12E

Extraordinary Relief

Contesting Massachusetts Tax Assessments and Claiming Abatements—Comparison with the Federal System

State Tax Crimes

Editor(s)

Author(s)