Product Description

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

Chapter 01 expand

Massachusetts Tax Law

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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

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Philip R. Dardeno, Kenneth Freed & Company

Chapter 03 expand

Audits

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Philip R. Dardeno, Kenneth Freed & Company

Exhibit 3A

- DOR Bureaus Buy Form

Chapter 04 expand

Assessments

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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

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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

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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

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Stephen M. Politi, Esq., Politi Law Group

Chapter 08 expand

Department of Revenue Organization

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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

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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

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Rosie Kirkby, Esq., McMahon & Tivnan, PC
D. Sean McMahon, Esq., McMahon & Tivnan, PC

Chapter 11 expand

Responsible Person Liability

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Judith A. Saint-Amour, Esq., Appellate Tax Board, Commonwealth of Massachusetts

Chapter 12 expand

Appellate Tax Board Litigation

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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

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Frank J. Scharaffa, Esq.,

Chapter 14 expand

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

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Rosie Kirkby, Esq., McMahon & Tivnan, PC
D. Sean McMahon, Esq., McMahon & Tivnan, PC

Chapter 15 expand

State Tax Crimes

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Stephen M. Politi, Esq., Politi Law Group

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