Citizens' Guide to State Services:
Revenue Administration

Department of Revenue (DoR)

Executive Office for Administration and Finance
100 Cambridge Street
Boston, MA 02204
Commissioner's Office: 617-626-2201
Taxpayer Assistance: 617-887-MDOR (6367)
Toll Free: 1-800-392-6089 (within in Mass. only)
www.mass.gov/orgs/Massachusetts-department-of-revenue

The Department of Revenue administers the state's tax system, collecting state taxes including income, sales and use, corporate, estate, and other taxes. It offers taxpayers assistance by toll-free telephone. The department offers taxpayers assistance, audits tax returns, and enforces state tax laws. It also has general supervisory responsibility over local taxes and related financial matters, provides auditing services and technical assistance to municipalities, and oversees distribution of direct local aid to cities and towns and regional school districts. On July 1, 1987, DOR became responsible for administering the Massachusetts Child Support Enforcement Program.

Taxpayer Service Division

Department of Revenue
200 Arlington Street
Chelsea, MA 02150
Phone: 617-887-MDOR (6367)
Toll Free: 1-800-392-6089
Certificate Unit: 617-887-6400
www.mass.gov/orgs/Massachusetts-department-of-revenue
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.

Office of Appeals

Department of Revenue
100 Cambridge Street
Boston, MA 02114
Phone: 617-626-3300
www.mass.gov/orgs/Massachusetts-department-of-revenue

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

State Appellate Tax Board

Executive Office for Administration and Finance
100 Cambridge Street, Suite 200
Boston, MA 02114
Phone: 617-727-3100
www.mass.gov/orgs/appellate-tax-board

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.

Integrity Hotline/Whistle Blower Hotline

Internal Affairs Office
100 Cambridge Street
Boston, MA
Phone: 617-626-2130
Toll Free Hotline: 1-800-568-0085 (within Mass. only)
Fax: 617-626-2139
www.mass.gov/orgs/Massachusetts-department-of-revenue

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.

▲ Top of page

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
Email: taxadvocate@dor.state.ma.us
www.mass.gov/orgs/Massachusetts-department-of-revenue

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.

Child Support Enforcement Division (CSE)

Department of Revenue
Mailing Address: P.O. Box 7057
Boston, MA 02204-7057
Phone: 617-660-1234
Toll Free: 1-800-332-2733 (Nationwide)
www.mass.gov/orgs/child-support-enforcement-division

The Child Support Enforcement Division of the Department of Revenue provides services to parents who pay child support and parents and caretakers who receive child support. Child support is a way for parents to share the financial responsibility for their child, even when they do not live together. Either parent or the child’s caretaker can apply for our services to establish paternity (get an order determining a child’s legal father) or to get, enforce, or change a child support order.

Audit Division (Commercial & Individuals)

Department of Revenue
200 Arlington Street, Room 4300
Chelsea, MA 02150
Phone: 617-887-6367
Identity Theft Unit: 617-887-6350
Installment Sales Unit: 617-887-6950
Manufacturing Corporation Classification: 617-887-6367, prompt 3
Out of State Contractors: 617-887-6995
Security Corporation Classification Unit: 617-887-6367, prompt 3
www.mass.gov/orgs/Massachusetts-department-of-revenue

This division enforces the tax laws as they apply to individuals, nonprofit corporations, exempt corporations and diplomats residing in Massachusetts. It is also the place to report businesses that are not collecting the appropriate excise taxes.

Criminal Investigation Bureau

Department of Revenue
100 Cambridge Street
Boston, MA 02204
Phone: 617-626-3210
www.mass.gov/orgs/Massachusetts-department-of-revenue

This is the arm of the Department of Revenue for criminal investigation and enforcement. It conducts investigations relative to criminal tax violations, failure to pay, failure to file, on all state taxes.

Estate Tax Unit

Audit Division
Department of Revenue
200 Arlington Street
Chelsea, MA 02150
Phone: 617-887-6930
www.mass.gov/orgs/Massachusetts-department-of-revenue

The Estate Tax Unit provides information on Massachusetts estate taxes, and handles filing of returns, assessments, and fiduciary income tax matters (i.e. trusts and estate income tax filings).

Miscellaneous Tax Unit

Department of Revenue
200 Arlington Street
Chelsea, MA 02150
Phone: 617-887-5060
Alcoholic Beverages Excise: 617-887-5120
Cigarette Excise: 617-887-5090
Gasoline: 617-887-5070
Motor Carriers (Fuel Decals and Permits, Diesel Fuels, Motor Fuels Excise): (617) 887-5060
Special Fuels: 617-887-5040
www.mass.gov/orgs/Massachusetts-department-of-revenue

The Miscellaneous Tax Unit is responsible for decisions on motor fuel decals and licenses, processing the tax returns associated with a variety of excise taxes, and other miscellaneous matters. For questions on necessary filing requirements, call this unit. Public access to the office is limited, so it is recommended that those in need of assistance call first.

Division of Local Services

Department of Revenue
100 Cambridge Street
P.O. Box 9569
Boston, MA 02114-9569
Phone: (617) 626-2300
www.mass.gov/orgs/division-of-local-services

The Division of Local Services carries out the Commissioner of Revenue's regulatory duties for municipal finance. It provides oversight and technical assistance services to cities, towns, counties, and other special districts in the areas of property taxation, accounting and auditing, budgeting, cash and debt management, and the distribution of state aid. More specifically its various bureaus supervise, assist, and monitor the financial management and accounting practices of all cities and towns, counties, and special districts. They supervise local property valuation and assessment, oversee classification of property, provide training and assistance to municipal assessors, certify tax rates for cities and towns assuring compliance with property tax levy limits under Proposition 2 1/2, and administer local tax laws which include the automobile excise and real estate taxes. Its data bank is a source of financial and socioeconomic information about Massachusetts communities. It is a computerized repository for a series of financial documents that each of the state's municipalities are required to file annually with the Division of Local Services. Information on Motor Vehicle excise Tax is also available from Citizen Information Service.

Underground Storage Tank Unit

Department of Revenue
100 Cambridge Street, 7th Floor
Mailing Address: P.O. Box 9563
Boston, MA 02114-9563
Phone: 617-626-2600
www.mass.gov/orgs/Massachusetts-department-of-revenue

The Underground Storage Tank Unit oversees the operation of two programs: the Petroleum Cleanup Fund and the Cities and Towns Municipal Grants Program. Owners of gasoline/diesel fuel underground storage tanks can contact this agency for information on applying for remedial assistance.

State Data Center

UMass Donahue Institute,
100 Venture Way, Suite 9
Hadley, MA 01035-9462
Phone: 413-545-0001
Fax: 413-545-3420
www.massbenchmarks.org

The Massachusetts Institute for Social and Economic Research, more commonly referred to as the State Data Center, was established in 1978 by the US Census Bureau to make statistical information more readily available to the public. It maintains an extensive collection of census data on population, housing, education, business, manufacturing, trade, services, government, and agriculture in the state, New England, and the U.S. The Census Bureau, in turn, provides data products, training, technical assistance, and consultation to state data centers across the country, which then offer products and assistance to local community leaders, planners, businesses, researchers, and the general public. The data center is now housed within the university's Donahue Institute, which publishes "MA Benchmarks", a quarterly journal that presents timely information concerning the performance of the state economy, including periodic economic analyses of major geographic regions with in the state, as well as the monthly "MA Current and Leading Economic Indices", that are widely used by policymakers to track the status of the state economy. This integration of the state data center into UMass' Donahue Institute will enhance access to essential data resources for the Institute's network of affiliates and the general public. The data center was previously housed at the Massachusetts Institute for Social and Economic Research in the university's College of Social Behavioral Sciences.

Affiliates

The Massachusetts State Data Center also makes census data available to the public through its affiliate network. State Data Center Affiliates include regional and local government agencies, libraries, colleges, and similar organizations which provide localized assistance and services to data users. The affiliates maintain collections of major Census Bureau reports for the state and for their local service areas. Some affiliates known as Business and Industry Data Centers (BIDC) specialize in economic data publications. A complete listing is available from the Massachusetts State Data Center.

U.S. Census Bureau

32 Old Slip
New York, NY 10005
Phone: 212-584-3400
Toll Free: 1-800-991-2520
TTY: 212-584-3402
E-mail: New.York.Regional.Office@census.gov
www.census.gov/about/regions/new-york.html

The federal Census Bureau, under the U. S. Department of Commerce, collects general statistical information from individuals and establishments in order to compile statistics for the federal government. It has been taking a population census every ten years as required by the U. S. Constitution since 1790 when the first census was taken. It also conducts censuses of economic activity and state and local governments every five years. Uses of the statistics are: Congressional totals, to determine how many seats each state has in congress; to allocate federal dollars annually for community programs and services; planning by state, local and tribal governments for new school construction, other public buildings, public transportation and infrastructure, location of police departments and many other projects; social service community action projects by community organizations, such as senior lunch programs and child-care centers. The bureau is headquartered in Maryland, with regional offices around the country. It is affiliated with State Data Centers, which take the federal statistics complied by the bureau and use it for state reporting and statistical purposes (see previous entry for more information about the Massachusetts Data Center).