Commonwealth of Massachusetts
Citizens' Guide to State Services

Published by
William Francis Galvin
Secretary of the Commonwealth
Citizen Information Service

State Administration/Revenue: Abatements/Appeals/Assistance

P17 Taxpayer Service Division

P18 Office of Appeals

P19 State Appellate Tax Board

P20 Integrity Hotline

P21 Office of the Taxpayer Advocate/Problem Resolution

P17 Taxpayer Service Division
Department of Revenue
200 Arlington Street
Chelsea, MA 02150
Tel: 617-887-MDOR (6367)
Toll Free: 1-800-392-6089
Certificate Unit: 617-887-6400
Hours: Monday - Friday 8:30-4:30

The Taxpayer Service Division answers questions on the Massachusetts income tax, including refunds, withholding, payment agreements, and estimated income tax notices. The division also provides assistance relative to motor vehicle sales tax, nonresident taxes, sales and use taxes, the sales tax on meals, the room occupancy tax, and the corporate excise tax. It registers businesses authorizing them to collect the state sales tax. They also provides information and proper applications to new businesses for the withholding of employees' income taxes, as well as providing a small business workshop. It answers inquiries on bills, payments and interest, and penalties. Tax forms can be obtained here, as well. The Taxpayer Service Division directs applications for abatements on all state taxes. Taxpayers may request a hearing on the application for abatement if they desire.

P18 Office of Appeals
Department of Revenue
100 Cambridge Street
Boston, MA 02114
Tel: 617-626-3300

The results of an audit hearing can be appealed to the Office of Appeals. Hearings are granted at the discretion of the office.

P19 State Appellate Tax Board
Executive Office for Administration and Finance
100 Cambridge Street, Suite 200
Boston, MA 02114
Tel: 617-727-3100

The Appellate Tax Board is an independent, quasi-judicial administrative board which hears appeals of taxpayers who have been denied abatements for personal and property taxes and motor vehicle excise taxes by their local boards of assessors. The board also hears appeals of taxpayers who have been denied abatements in whole or in part on income, estate, and sales and use taxes by the Commissioner of Revenue.

P20 Integrity Hotline/Whistle Blower Hotline
Internal Affairs Office
Department of Revenue
100 Cambridge Street
Boston, MA
Tel: 617-626-2130
Toll Free Hotline: 1-800-568-0085 (within Mass. only)
Fax: 617-626-2139

This hotline was launched to reinforce the importance of integrity awareness among DOR employees. The Integrity Hotline can be used for DOR employees and the public to report allegations of suspected misconduct or impropriety involving other DOR workers. The address or hotline also may be used to report waste, fraud, and abuse within the department. These two methods enable people to report suspected wrongdoing while remaining anonymous. Under the Massachusetts Whistleblower Act, MGL Ch. 149:185, public employees are protected from retaliatory action when reporting that an activity, policy or practice of an employer is in violation of a law or regulation, or that such is a risk to the public health, safety or environment. The State Inspector General also is charged with enforcing another whistleblower statute, M.G.L. Ch.12:14, dealing with fraud, abuse, or waste in government involving the procurement of any supplies, services, or construction. When calling or writing, as much information as possible should be specified to allow the department to identify the problem, area, and employee or taxpayer involved.

P21 Office of the Taxpayer Advocate/Problem Resolution Office
Department of Revenue
100 Cambridge Street, 8th Floor
Boston, MA 02114
Taxpayer Advocate: 617-626-2201
Problem Resolution: 617-626-3833
TTY: 617-887-6140

The Office of the Taxpayer Advocate acts to ensure the the taxpayer issues and concerns are addressed in an equitable and expeditious manner. Reporting directly to the Commissioner of Revenue, the Taxpayer Advocates will serve as intermediaries for taxpayers in resolving issues before they become problems. Functions of the office: to provide assistance to taxpayers in resolving problems with DOR; to advise executive management regarding identified areas in which taxpayers are having problems working with DOR; to propose solutions, including administrative changes to DOR practices and procedures; to identify and recommend legislative remedies to address problems when appropriate; to preserve and promote the Rights of the Taxpayer; to foster open and honest communications.

The DOR has expanded its authority to settle tax disputes at any time during the administrative process by creating the Problem Resolution Office. Any taxpayer or practitioner who disagrees with the department over a tax liability can settle disputes directly with DOR in an informal yet binding process. Its mission is to resolve tax controversies without expensive and time-consuming litigation, in a manner that is expeditious, objective, fair and reasonable to both the taxpayer and the Commonwealth.

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