Massachusetts Taxation and DOR Practice

Essential steps to take in litigation

Product Number: 2237075WFM
Publication Date: 12/27/2023
Edition: 6th Edition 2023
Copyright: © 2023 MCLE, Inc.
Add to Favorites List

Massachusetts Taxation and DOR Practice

Essential steps to take in litigation

Your Selection:

Sample Clawback Order Exhibit 25J from Massachusetts Taxation and DOR Practice $0.00; Members $0.00; New Lawyers $0.00 Free for OnlinePass subscribers.

Add to Cart

All chapters and exhibits from Massachusetts Taxation and DOR Practice may be purchased individually. Expand the Table of Contents below to see all options.

Also Available:

Print Book Add to Cart

478 pages in 1 volume with downloadable forms $145.00; Members $130.50; New Lawyers $72.50

eBook Add to Cart

592 pages in PDF format $145.00; Members $130.50; New Lawyers $72.50 Free for OnlinePass subscribers.

eArticles

See Table of Contents below to purchase individual chapters from this book. Your purchase includes the chapter's exhibits (if any). Pricing varies by page count. Member and new lawyer pricing available. Free for OnlinePass subscribers.

eChecklists and eForms

See Table of contents below to purchase individual checklists and forms from this book. Pricing varies by exhibit type. Member and new lawyer pricing available. Free for OnlinePass subscribers.

Product Description
Product Description

This comprehensive manual is your best "how to" source for creating a discovery plan, drafting effective interrogatories and requests for production, conducting depositions, and taking on more than two dozen other challenges in modern-day discovery practice. Whether you're a beginning lawyer or a highly experienced litigator, A Practical Guide to Discovery and Depositions in Rhode Island has you covered.

Recent updates:
- Update: September 2025
  Dear Subscriber:
  
  Thank you for updating your library with the 2025 edition of A Practical Guide to Discovery and Depositions in Rhode Island offering the latest answers to your practice challenges. Highlights from the most recent developments include
  - pending amendments to Rhode Island court rules that will affect deposition practice as well as electronic filing and remote communications procedures;
  - the scope of records protection under the Access to Public Records Act and the Driver's Privacy Protection Act;
  - guidance on the use of artificial intelligence in litigation practice;
  - case law on the use of social media accounts to obtain information on a litigation opponent;
  - a Rhode Island Supreme Court case commenting on the authenticity of text messages and emails;
  - the discoverability of a surveillance video held by the opposing party;
  - the use of requests for admissions to establish facts and narrow the issues for trial;
  - the application of the Uniform Interstate Deposition and Discovery Act (UIDDA);
  - the obligation to preserve electronically stored information (ESI) and the use of technology-assisted review (TAR) to search ESI for relevant materials;
  - remedies for spoliation and related types of discovery misconduct; and
  - the use of subpoenas to obtain evidence from third parties.
  We trust you will find the 2025 edition of A Practical Guide to Discovery and Depositions in Rhode Island a valuable resource, as we at MCLE continue our efforts to bring you the latest solutions to the issues you face in your practice.
  
  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

TOP

Massachusetts Taxation and DOR Practice

Essential steps to take in litigation

Massachusetts Taxation and DOR Practice

Essential steps to take in litigation

Your Selection:

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)