Product Description

Recent updates:

• Update: August 2023

  Dear Subscriber:

  Thank you for choosing to stay current in the area of residential real estate transactions with this 2023 revised edition of A Practical Guide to Residential Real Estate Transactions and Foreclosures in Rhode Island. Inside, you will find new material on such topics as the following, including practice tips, recent case law, and new discussion:

  • The Closing—Time is of the essence provisions. See chapter 2 for a discussion of single-family agreements' designations of the time and place of the closing, as well as their application to extensions to agreements.

  • Title insurance. See chapter 6 for discussion of the American Land Title Association (ALTA)’s new standard forms for title insurance policies and commitments for title insurance, including changes to clarify, expand, and add new provisions relative to “covered risks.”

  • The automatic stay. See chapter 12 for a revised list of what is stayed by the automatic stay, including “the setoff of any debt owing to the debtor that arose before the commencement of the case under this title against any claim against the debtor.”

  • Workouts—When are they appropriate? See chapter 13 for discussion of the prospect of equitable relief, leaving bankruptcy as the only adequate remedy at law to stop a foreclosure.

  We hope that you will find this material useful in your real estate law practice and valuable in keeping your law library current.

  Cordially,

  MCLE Press

Table of Contents

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

Editor(s)

Author(s)