Category Archives: Appellate Tax Board
December 24, 2015
Recent decisions by the Massachusetts Appellate Tax Board (ATB) illustrate that a taxpayer must fulfill three prerequisites in order to obtain ATB jurisdiction in tax appeals against the Commissioner of Revenue:
File all required tax returns.
File a Form CA-6: Application for Abatement, with the Department of Revenue. The CA-6 filing ...
Bank of America as Trustee v. Commissioner of Revenue: Massachusetts Supreme Judicial Court Will Hear Case in 2016November 20, 2015
The Massachusetts Supreme Judicial Court (SJC) will hear the appeal of Bank of America against the Massachusetts Commissioner of Revenue in 2016. The SJC accepted Bank of America’s application for Direct Appellate Review on November 12, 2015. The current docket number is SJC-11995.
The Bank of America Case: May Massachusetts Tax the Trust Fund Income of Non-Resident Families with Unborn and/or Unascertained Members?October 22, 2015
Background Before addressing the Bank of America case, it is necessary to understand the Massachusetts taxation of trustees and their beneficiaries, which is described in 830 CMR 62.10.1: Income Tax on Estates and Trusts (the “Regulation”). Massachusetts Jurisdiction to Tax Trusts When dealing with jurisdiction to tax, the Regulation distinguishes between testamentary trusts and inter vivos trusts, as follows:
September 4, 2015
Labor Day will soon be upon us and with that a change of seasons here in Massachusetts. While it’s not quite time to take out the winter woolies, the dismal 2016 winter weather predictions for the Northeast may have already prompted you to order a new snow blower ahead of ...
May 20, 2015
InvitationYou are cordially invited to attend our 4th Annual Tax Program at Bentley University. This Program is co-sponsored by the New England Chapter of the American Association of Attorney-CPAs, a national organization.
Preregistration RequiredPreregistration to this free event is required. To register, please click here....
Preserving Massachusetts Appellate Tax Board Appeals Rights: Recent ATB Decision Highlights Three Traps for the UnwaryMay 7, 2015
Phillips v. Commissioner of Revenue (ATB 2015-113 published on March 20, 2015) highlights three traps for the unwary that can hurt Massachusetts taxpayers. For example, it may be a trap to follow the appeals procedures set forth in Massachusetts Department of Revenue (“MDOR”) letters to taxpayers. In Phillips, taxpayers followed these procedures. The Massachusetts Appellate Tax Board (“ATB”) nonetheless dismissed the taxpayers’ appeal for lack of jurisdiction. The ATB decision in Phillips is summarized and discussed below. The full text is available for download on the ATB website.
May 5, 2015
Prompt appeal of an adverse tax audit result to the Massachusetts Appellate Tax Board (“ATB”) is essential in order to preserve your rights as a taxpayer. The ATB has jurisdiction to hear state tax appeals pursuant to Massachusetts General Laws, Chapter 62C, Section 39. You must appeal within sixty (60) days after the Massachusetts Department of Revenue (“DOR”) has denied your abatement application. The ATB does not have jurisdiction and cannot preside over a late-filed appeal. Therefore, taxpayers and tax professionals need to understand when the sixty-day appeal window opens and closes.