Massachusetts Tax Relief: OIC, Payment Plans & Appeals

Massachusetts Tax Relief Overview

Owing Massachusetts state taxes is different from owing the IRS. The Massachusetts Department of Revenue (MA DOR) has its own rules, deadlines, and collection tools. Massachusetts does have an Offer in Compromise (OIC) program — unlike some states — but the rules are specific, and acceptance is not guaranteed.

Important: Interest is NOT abatable in Massachusetts. Under AP 612, DOR has no authority to abate interest alone. Interest can only be reduced as a result of a tax or penalty being abated, or if the interest was miscalculated. This is a critical difference from penalty abatement — only penalties can be waived for reasonable cause.

Depending on your situation, you may need one or more of the following:

• An Offer in Compromise to settle for less than you owe (if collectibility is in doubt)
• A payment plan to pay over time
• An appeal to the Appellate Tax Board (ATB) if you dispute an assessment
• Penalty relief if penalties make the balance impossible to pay
• Lien release or levy resolution if collection action has started
• Filing help if you have unfiled Massachusetts tax returns

If you run a business in Massachusetts and owe sales tax, meals tax, withholding tax, or room occupancy excise, the stakes are higher. These are trustee taxes under M.G.L. c. 62C, §31A and 830 CMR 62C.31A.1, and responsible person liability can create personal liability for officers, employees, and anyone with control over disbursements.

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Massachusetts Tax Relief Options at a Glance

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What Massachusetts Tax Notice Did You Receive?

Select your notice type for a quick explanation of what it means and your options.

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Massachusetts Offer in Compromise (OIC)

Yes — Massachusetts does have an Offer in Compromise program. This is one of the most important differences between Massachusetts and many other states. Under M.G.L. c. 62C, §37A, the Commissioner of Revenue is authorized to accept payment of less than a taxpayer's full tax liability in full and final settlement of that tax liability, subject to certain restrictions.

Minimum Offer Amount

Your Offer must be $5,000 or more. In general, DOR expects the Offer amount to be at least 50% of the underlying tax liability to be approved. Offering less than the minimum is possible only if you document economic hardship in the application — but even then, the offer must still equal or exceed $5,000.

Basic Eligibility Requirements

Before DOR will even evaluate an Offer for its collectibility merits, you must meet Basic Eligibility. You do not meet Basic Eligibility — and your Offer will not be processed — if:

• You have not filed all required Massachusetts tax returns and reports with DOR
• You have not paid the entire liability for the most recent tax year, or the last 12 months of returns you were legally required to file
• You have not made all the required estimated payments for the current year
• You have not received a final Notice of Assessment for all Massachusetts state taxes owed
• You actively dispute the amount of tax owed, or that you are responsible for paying it

An unresolved dispute over the amount owed should go through an abatement or ATB appeal, not an OIC.

OIC Attorney General Approval Requirement

Any OIC for over $20,000 less than the total amount owed, or for less than half of the total amount owed, must also be reviewed and approved by the Attorney General for the Commonwealth of Massachusetts. This adds an additional layer of scrutiny to larger reductions.

Key Rules for Massachusetts OIC

• Collectibility Standard: DOR may consider an Offer only if there is serious doubt as to the collectibility of the tax owed, and only if there is no intent to defraud. DOR may, but is not required to, accept an Offer. A taxpayer has no right to such a settlement.
• Public Record: Accepted OIC agreements are not protected by confidentiality and are open to public inspection. A list of accepted settlements is published in DOR's annual report.
• Responsible Person OIC: A responsible person (personally liable for trust fund taxes of a business) may also submit an Offer. Acceptance discharges the responsible person's own liability, and discharges the related entity's liability — and the liability of any other responsible person for the same entity — only up to the amount actually paid under the Offer.
• Discretionary: DOR has complete discretion. Even if you qualify, acceptance is not guaranteed, and if the Financial Audit shows you can pay more than your Minimum Offer Amount (or pay in full), your Offer will be rejected.

What an OIC Is Not

An OIC is not a way to dispute the amount of tax you owe. If you believe the assessment is wrong, pursue an appeal to the ATB instead. An OIC is also not a way to avoid paying just because the amount is inconvenient — it requires a showing of serious doubt as to collectibility based on your financial situation.

Source: AP 634: Offers in Compromise | DOR Offer in Compromise Overview | OIC Frequently Asked Questions

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What the Massachusetts Department of Revenue Can Do to Collect

If you owe Massachusetts state taxes and do not address the balance, MA DOR has a range of collection tools. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the state may use.

Source: AP 631: The Collection Process | AP 610: Bills and Demands for Payment

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Massachusetts Tax Payment Plans

If you cannot pay your Massachusetts state tax balance in full, a payment agreement (installment agreement) may be an option. Massachusetts DOR offers payment agreements through MassTaxConnect — the official online portal.

Interest Continues During Payment Plans. Even while your Massachusetts payment agreement is active, penalties and interest continue to accrue on the unpaid balance. The payment plan does not erase or freeze the underlying tax debt. If you default on the agreement, collection action may resume immediately.

Payment Agreement Tiers

General Eligibility Requirements

• You must have a Notice of Assessment (1st bill) or Statement of Account (2nd bill) to be eligible
• All tax returns must be filed and you must remain current on new tax obligations
• Collection activity may continue until the agreement is approved
• Open businesses are not eligible for hardship status (though they may apply for payment plans)

Source: MA DOR Payment Agreement FAQs | Form M-433I

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Massachusetts Hardship Status

Massachusetts DOR offers temporary hardship status for taxpayers who are unable to make any payments. Hardship status limits certain collection actions but does not eliminate your tax liability.

What Hardship Status Does

• Holds bank levy actions
• Holds wage garnishment actions
• May help with license restoration

What Hardship Status Does NOT Do

• Does NOT eliminate your tax liability
• Does NOT remove or stop the accrual of penalties and interest
• Does NOT remove or stop the issuance of state tax liens
• Does NOT stop refund offsets

Open businesses are not eligible for hardship status. Hardship is reviewed periodically, and you must continue filing returns and paying new taxes that become due. You can apply for hardship relief through MassTaxConnect or using Form M-911.

Source: DOR Tax Bills, Collections, Audits, and Appeals | AP 631: The Collection Process

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Which Massachusetts Tax Relief Option Fits Your Situation?

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Massachusetts Penalty Relief

Penalty relief is different from a payment plan. A payment plan lets you pay over time. Penalty relief asks Massachusetts to reduce or remove penalties when allowed under state rules.

Massachusetts penalties may be abated for reasonable cause under M.G.L. c. 62C and 830 CMR 62C.33.1. The taxpayer must present specific facts establishing that the failure to file or pay was due to reasonable cause, not willful neglect. A mere assertion that the failure was due to oversight or inadvertence is not sufficient.

Interest Is NOT Abatable in Massachusetts

Under AP 612, DOR has no authority to abate interest alone. Interest can only be reduced as a result of a tax or penalty being abated, or if the interest was miscalculated. This means even if your penalties are waived, interest will continue to accrue on the unpaid balance at the federal short-term rate plus 4 percentage points, compounded daily.

Reasonable Cause Standard

The standard is: the taxpayer must demonstrate it exercised the degree of care that an ordinary taxpayer in its position would have exercised. Qualifying circumstances may include:

• Death, serious illness, or unavoidable absence
• Natural disaster or casualty event
• Inability to obtain necessary records
• Reliance on erroneous written advice from DOR under M.G.L. c. 62C, §36B

Erroneous Written Advice from DOR

Under M.G.L. c. 62C, §36B, taxpayers will not be subject to statutory penalties if they relied on erroneous written advice from DOR representatives acting in their official capacities. This is a specific protection under the Massachusetts Taxpayer Bill of Rights.

Important Requirements

• The burden of proving reasonable cause is on the taxpayer
• You must submit a written request with specific facts — a mere assertion of oversight is not sufficient
• Approval is discretionary. No guarantee of penalty waiver

Source: AP 612: Interest and Penalties | Massachusetts Penalties and Interest Assessed by DOR | Guide to DOR: Taxpayer Bill of Rights

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Massachusetts Appeals and the Appellate Tax Board (ATB)

The Massachusetts Appellate Tax Board (ATB) is an independent, quasi-judicial administrative board that hears appeals from denied abatement applications after they are denied by DOR. The ATB is separate from DOR and provides an independent review of tax disputes.

60-Day Appeal Deadline

A petition to appeal an abatement determination must generally be filed with the ATB within 60 days of the date of the Notice of Abatement Determination, or within 6 months of the date of deemed denial. Missing this deadline can severely limit your ability to challenge the assessment. Do not wait.

Pre-Assessment Appeals

For pre-assessment appeals, a Form DR-1 must be received by DOR within 30 days of the Notice of Intent to Assess (or postmarked within 25 days if mailed).

ATB Procedures

• Formal Procedure: For any amount in dispute, a full evidentiary hearing
• Small Claims Procedure: For disputes up to $25,000 per tax year; streamlined process
• Informal Procedure: For real estate and tangible personal property tax disputes

Payment During Appeal

You are not obligated to pay a disputed audit assessment for the first 60 days following notice, and subsequently while appealing via abatement or ATB appeal. DOR may require security (such as a bond) for amounts exceeding $5,000.

Source: AP 628: Resolution of Disputes at the Office of Appeals

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Massachusetts Tax Liens

A tax lien is a public claim filed by the state against your property. Massachusetts tax liens remain in effect for 10 years from the date of assessment or for a longer period if permitted by I.R.C. §6322. A lien can affect your credit, your ability to sell or refinance property, and your business reputation.

How Massachusetts Tax Liens Work

• Duration: 10 years from the date of assessment (may be extended during bankruptcy, pending appeals, and other circumstances)
• Full Release: Pay the amount shown on the lien plus any additional interest and penalties accrued to the date of payment. For immediate release, payment must be made by bank check, certified check, money order, or attorney's Client Fund check
• Partial Release / Subordination: Available upon written request to the Chief, Collections Bureau, with detailed property descriptions, fair market values, and encumbrance information

Release Timing by Payment Method

• Personal check: ordinarily not released until 30 days after payment credited
• ACH or debit card: 20 days
• Credit card: 1 day

Source: AP 631: The Collection Process

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Massachusetts Bank Levy and Wage Garnishment

A Notice of Levy is issued when DOR is unable to collect through other means or establish an approved payment agreement. A levy can take two forms in Massachusetts: a Bank Levy or a Wage Levy.

Bank Levy (60-Day Freeze)

A Bank Levy is a 60-day levy issued to your financial institution to freeze the account in the amount owed. The hold remains for 60 days from the date it is first served until the liability is paid in full or released. This can create immediate cash-flow problems, especially if the account is used for daily expenses or business operations.

Wage Levy (Garnishment)

A Wage Levy requires your employer to garnish wages. A certain amount of each paycheck is deducted and sent to DOR until the liability is paid in full or released. If the wage levy is causing financial hardship, you must contact DOR immediately.

Bank Levy vs. Wage Levy Comparison

Source: DOR Notices and Bills | AP 631: The Collection Process

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Massachusetts Interest Rules: NOT Abatable

This is one of the most important rules to understand about Massachusetts tax debt. Interest is generally NOT abatable in Massachusetts. Unlike penalties, which can be waived for reasonable cause, interest continues to accrue until the underlying tax is paid in full.

AP 612: DOR Has No Authority to Abate Interest Alone

Under AP 612, DOR has no authority to abate interest alone. Interest can only be reduced as a result of a tax or penalty being abated. This means:

• You cannot request interest abatement separately
• Interest only reduces if the underlying tax or penalty is abated
• If the interest was miscalculated, that error can be corrected
• Interest on underpayments accrues at the federal short-term rate plus 4 percentage points, compounded daily

Interest Rates

Rates are announced quarterly in Technical Information Releases (TIRs). The daily compounding of underpayments can add up significantly over time — making it critical to address Massachusetts tax debt as early as possible.

Source: AP 612: Interest and Penalties | Massachusetts Penalties and Interest Assessed by DOR

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Massachusetts 4% Surtax on Income Over $1 Million (Fair Share Amendment)

Starting with tax year 2023, Massachusetts imposes a 4% surtax (sometimes called the "Millionaires Tax" or the Question 1/Fair Share Amendment) on taxable income over $1,000,000. This threshold is indexed annually for inflation.

Surtax Thresholds by Tax Year

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What This Means for Tax Debt

If you owe Massachusetts taxes that include the 4% surtax, the same collection rules, payment plans, Offer in Compromise procedures, and appeal rights apply. The surtax is part of your total Massachusetts tax liability and is subject to the same penalties, interest, and collection actions as any other Massachusetts tax.

Joint Filing Note

For tax years beginning on or after January 1, 2024, married couples must file a joint Massachusetts personal income tax return for any year in which they file a joint federal return, unless an exception applies. This may affect how the surtax threshold applies to married taxpayers.

Source: Massachusetts 4% Surtax on Taxable Income

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Recent Massachusetts Tax Law Changes

Massachusetts has implemented several significant tax law changes in recent years. These may affect your filing obligations, tax liability, and available relief options.

Mandatory Joint Filing (2024+): For tax years beginning on or after January 1, 2024, married couples must file a joint Massachusetts personal income tax return for any year in which they file a joint federal return, unless an exception applies.

Single Sales Factor Apportionment (2025+): For tax years beginning on or after January 1, 2025, corporate excise and financial institution excise filers that apportion income to Massachusetts must use the sales or receipts factor only (single sales factor).

4% Surtax on Income Over $1M (2023+): The 4% surtax on taxable income over $1,000,000 (indexed annually) applies to tax year 2023 and later.

Bank Interest Deduction Repealed (2024+): Effective for tax years beginning on or after January 1, 2024, the deduction previously allowed for up to $100 ($200 for joint filers) of interest from Massachusetts banks is repealed.

Source: Massachusetts 4% Surtax on Taxable Income

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Mandatory Combined Reporting for Massachusetts Corporations

Massachusetts has a mandatory combined reporting requirement for corporations. A corporation must file a combined report when subject to tax under M.G.L. c. 63 and engaged in a unitary business with one or more other corporations required to be included in the same combined report.

Not Dependent on Income Distortion

Under 830 CMR 63.32B.2, the requirement to file a combined report is not dependent upon an evidentiary showing that there is a distortion of income between corporations that are related by common ownership. This means Massachusetts requires combined reporting as a matter of course for unitary businesses — not just when intercompany transactions create tax avoidance.

Single Sales Factor Apportionment (2025+)

For tax years beginning on or after January 1, 2025, corporate excise and financial institution excise filers must use single sales factor apportionment (sales/receipts factor only) to apportion income to Massachusetts.

General Business Corporation Excise Tax Rates

Source: 830 CMR 63.32B.2: Combined Reporting

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Massachusetts Unfiled Tax Returns

If you have not filed Massachusetts tax returns for one or more years, that can block most resolution options. The Massachusetts DOR may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.

Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It is better to get the returns prepared correctly with the right income, deductions, and Massachusetts credits.

Why Filing Matters

• Unfiled returns block payment plan eligibility
• DOR may issue substitute returns with higher tax than you actually owe
• Penalty relief generally requires all returns to be filed
• The 10-year statute of limitations on collections may not start until a return is filed
• You must be current on filing to be eligible for an Offer in Compromise (per Basic Eligibility rules above)

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Massachusetts Trust Fund Taxes and Responsible Person Liability

Sales tax, meals tax, room occupancy excise, and withholding tax are all considered "trustee taxes" in Massachusetts — money collected from others and held in trust for the Commonwealth. Massachusetts takes these very seriously, and responsible person liability can create personal liability for business owners, officers, and employees.

Responsible Person Warning: Personal Liability Under 830 CMR 62C.31A.1

Under 830 CMR 62C.31A.1, a "responsible person" is a person under a duty to pay over taxes imposed on a corporation, partnership, or LLC under M.G.L. chapters 62B (withholding), 64G (room occupancy), 64H (sales), and 64I (use).

Who can be held liable? Anyone whose position, function, or responsibility undertaken on behalf of a business entity gave them a duty to remit these taxes — including officers, employees, members, or anyone with control over disbursements. This obligation need not be a legally enforceable agreement.

Key points:

• The duty to pay over arises from a person's position or responsibility, not from a legal contract
• Covered taxes: withholding tax, room occupancy excise, sales tax, and use tax
• The limitation period for collection from a responsible person is generally 10 years after the original assessment (subject to specific rules for extensions, pending disputes, and levy releases)
• This period is tolled during pending appeals or bankruptcy

Trustee Tax Types

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Short-Term Rentals

Effective July 1, 2019, short-term rentals are subject to room occupancy tax. A 14-day exemption applies per property, per calendar year, if the operator registers with DOR and files a declaration of intent to rent for no more than 14 days that year. The exemption must be renewed by January 15 each year; exceeding 14 days makes the operator responsible for taxes on the entire year, including the first 14 days.

Source: 830 CMR 62C.31A.1: Responsible Persons | Room Occupancy Excise Tax

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Massachusetts Business Tax Debt

Business tax debt in Massachusetts is higher risk than individual income tax debt. The combined reporting requirement, trust fund tax rules, responsible person liability, and the state's broad collection powers create significant exposure for business owners.

Corporate Excise Tax

General business corporations pay 8.0% on net income apportioned to Massachusetts, plus $2.60 per $1,000 on taxable tangible property or net worth, with a minimum excise of $456. For 2025+, single sales factor apportionment applies. Combined reporting is mandatory for unitary businesses.

Sales & Meals Tax Debt

Unpaid sales tax (6.25%) and meals tax can lead to license revocation, penalties, aggressive collection action, and personal liability for responsible persons under 830 CMR 62C.31A.1.

Withholding Tax Debt

Employers must withhold Massachusetts income tax from employee wages under M.G.L. c. 62B. Failure to remit withholding tax can trigger personal liability for responsible persons and aggressive collection.

Room Occupancy / Short-Term Rental Tax

The state room occupancy excise rate is 5.7% (5% statutory + 0.7% surtax), plus local options. Short-term rentals have been subject to this tax since July 1, 2019, with a 14-day per-property exemption.

Massachusetts Tax Settlement Authority

Under M.G.L. c. 62C, §37C, the Commissioner may settle civil tax disputes for less than the full contested liability if the settlement is in the best interests of the Commonwealth, taking into account potential hazards of litigation. This is a separate authority from the Offer in Compromise program, with its own AG-review trigger.

Settlement vs. OIC

Source: M.G.L. c. 62C, §37C | AP 628: Resolution of Disputes at the Office of Appeals

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Massachusetts Taxpayer Bill of Rights

Massachusetts provides specific protections for taxpayers under its Taxpayer Bill of Rights. Key guarantees include:

• DOR must be objective, impartial, professional, and ethical
• DOR must maintain a Problem Resolution Office and Office of Internal Affairs
• Taxpayers may obtain representation at any point
• Right to appeal DOR decisions to the ATB
• Protection from statutory penalties if you relied on erroneous written advice from DOR under M.G.L. c. 62C, §36B

Source: Guide to DOR: Taxpayer Bill of Rights

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Massachusetts Tax Relief Tools & Resources

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Massachusetts Government Resources

These are the official Massachusetts sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.

• Massachusetts Department of Revenue (MA DOR) — Official tax agency portal
• MassTaxConnect — Online account portal for taxpayers
• MA DOR Payment Agreement FAQs
• AP 634: Offers in Compromise
• DOR Offer in Compromise Overview
• AP 631: The Collection Process
• AP 612: Interest and Penalties
• AP 628: Resolution of Disputes at the Office of Appeals
• 830 CMR 62C.31A.1: Responsible Persons
• 830 CMR 63.32B.2: Combined Reporting
• Massachusetts 4% Surtax
• Guide to DOR: Taxpayer Bill of Rights
• Room Occupancy Excise Tax
• DOR Notices and Bills
• M.G.L. c. 62C
• M.G.L. c. 62C, §37A
• M.G.L. c. 62C, §37C

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Not Sure What to Do With Your Massachusetts Tax Situation?

Select the card that matches your situation to jump to the relevant section.

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Frequently Asked Questions About Massachusetts Tax Relief

Does Massachusetts have an offer in compromise?

Yes. Massachusetts does have an Offer in Compromise (OIC) program under M.G.L. c. 62C, §37A. The Commissioner is authorized to accept less than the full tax liability if there is a serious doubt as to collectibility. The Minimum Offer Amount must equal or exceed $5,000, and DOR generally expects an Offer of at least 50% of the underlying liability. Any OIC for over $20,000 less than the total owed, or for less than half the total owed, must also be reviewed by the Massachusetts Attorney General. Acceptance is discretionary — a taxpayer has no right to an OIC settlement. Accepted OIC agreements are public record.

What makes me eligible to even apply for a Massachusetts OIC?

You must meet Basic Eligibility: all required Massachusetts returns filed, the most recent tax year's liability (or last 12 months of required returns) fully paid, current-year estimated payments made, a final Notice of Assessment received for the taxes owed, and no active dispute over the amount or your responsibility for it.

Can Massachusetts garnish wages for state taxes?

Yes, through a Wage Levy. DOR notifies your employer, and a portion of each paycheck is deducted and sent to DOR until the liability is paid or released. A Bank Levy (60-day freeze) may also be issued. Contact DOR immediately if a wage levy causes financial hardship.

How do I appeal a Massachusetts tax assessment?

Appeal to the Appellate Tax Board (ATB) within 60 days of the Notice of Abatement Determination, or within 6 months of deemed denial. Pre-assessment appeals require Form DR-1 within 30 days of the Notice of Intent to Assess. The ATB offers formal, small claims (up to $25,000 per tax year), and informal procedures.

Is Massachusetts interest waivable?

No. Under AP 612, DOR has no authority to abate interest alone. Interest reduces only if the underlying tax or penalty is abated, or if it was miscalculated. Interest on underpayments compounds daily at the federal short-term rate plus 4 percentage points.

Can I get a payment plan for Massachusetts state taxes?

Yes, through MassTaxConnect. Liabilities of $10,000 or less can be set up online or by calling (617) 887-6367; $10,001+ requires calling DOR Collections at (617) 887-6400 and may require Form 433-I or 433-B. Penalties and interest continue during the agreement.

Does a Massachusetts payment plan stop penalties and interest?

No. Both continue to accrue on the unpaid balance during the agreement.

Can Massachusetts file a tax lien?

Yes, for 10 years from assessment (longer if permitted under I.R.C. §6322). Release timing depends on payment method — 1 day for credit card, 20 days for ACH/debit, 30 days for personal check.

Can Massachusetts levy a bank account?

Yes — a Bank Levy freezes the account for 60 days. A Wage Levy can also garnish paychecks. Contact DOR immediately if either causes financial hardship.

What if I have unfiled Massachusetts tax returns?

Unfiled returns can block payment plans, penalty relief, and OIC eligibility, and DOR may estimate your tax higher than what's actually owed. File accurate returns rather than rushing bad ones.

Can Massachusetts waive penalties?

Yes, for reasonable cause under 830 CMR 62C.33.1 — but not interest.

What if my Massachusetts tax debt is from sales tax or payroll withholding?

These are trustee taxes. Under 830 CMR 62C.31A.1, responsible persons — officers, employees, or anyone with control over disbursements — may be held personally liable, with a collection period generally running 10 years from the assessment.

What is the Massachusetts 4% surtax on income over $1 million?

Starting tax year 2023, a 4% surtax applies to taxable income over an indexed threshold: $1,000,000 (2023), $1,053,750 (2024), $1,083,150 (2025), $1,107,750 (2026).

What are the recent changes to Massachusetts tax law?

Mandatory joint filing for married couples filing jointly federally (2024+); single sales factor apportionment for corporate/financial institution excise (2025+); the 4% surtax (2023+); and repeal of the Massachusetts bank interest deduction (2024+).

Sources Used

These are the official government sources used for this page. Always check the current official source for the most up-to-date information.

• Massachusetts Department of Revenue — Official Portal: www.mass.gov/orgs/massachusetts-department-of-revenue ↗
• MassTaxConnect — Online Portal: www.mass.gov/masstaxconnect ↗
• AP 610 — Bills and Demands for Payment: www.mass.gov/administrative-procedure/ap-610-bills-and-demands-for-payment ↗
• AP 612 — Interest and Penalties: www.mass.gov/administrative-procedure/ap-612-interest-and-penalties ↗
• AP 628 — Resolution of Disputes at the Office of Appeals: www.mass.gov/administrative-procedure/ap-628-resolution-of-disputes-at-the-office-of-appeals ↗
• AP 631 — The Collection Process: www.mass.gov/administrative-procedure/ap-631-the-collection-process ↗
• AP 634 — Offers in Compromise: www.mass.gov/administrative-procedure/ap-634-offers-in-compromise ↗
• DOR — Offer in Compromise Overview: www.mass.gov/info-details/dor-offer-in-compromise ↗
• DOR — Tax Bills, Collections, Audits, and Appeals: www.mass.gov/dor-tax-bills-collections-audits-and-appeals ↗
• DOR — Notices and Bills: www.mass.gov/info-details/dor-notices-and-bills ↗
• Massachusetts DOR — Penalties and Interest Assessed: www.mass.gov/info-details/understanding-penalties-and-interest ↗
• 830 CMR 62C.31A.1 — Responsible Persons: www.mass.gov/regulations/830-CMR-62c31a1-responsible-persons ↗
• 830 CMR 63.32B.2 — Combined Reporting: www.mass.gov/regulations/830-CMR-6332b2-combined-reporting ↗
• Massachusetts DOR — 4% Surtax: www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income ↗
• Guide to DOR — Taxpayer Bill of Rights: www.mass.gov/guide/guide-to-dor-taxpayer-bill-of-rights ↗
• DOR — Room Occupancy Excise Tax: www.mass.gov/info-details/room-occupancy-excise-tax ↗
• Massachusetts General Laws — M.G.L. c. 62C: www.mass.gov/lists/mass-general-laws-c62c ↗
• M.G.L. c. 62C, §37A — Offer in Compromise Authority: malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62c/Section37a ↗
• M.G.L. c. 62C, §37C — Settlement Authority: malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section37C ↗

Disclaimer: This page provides general information about Massachusetts state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Massachusetts Department of Revenue website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for Offers in Compromise, payment plans, penalty relief, and other resolutions is discretionary.