Category Archives: State and Local Tax

Flynn v. Commissioner of Revenue: What Are the Prerequisites for a Massachusetts Tax Appeal?

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
  • ...

    Amnesty for Massachusetts Non-Filers Might Occur in 2016

    Taxpayers who failed to file their Massachusetts income tax returns, or who underreported their income, might be given a two-month window in April and May 2016 to enter into a tax amnesty program.  The program is still in the planning stages.  It has not yet received final approval, and details ...

    The Bank of America Case: May Massachusetts Tax the Trust Fund Income of Non-Resident Families with Unborn and/or Unascertained Members?

    Background  Before addressing the Bank of America case,[1] 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:

    MassTaxConnect: Massachusetts Business Taxpayers and Tax Professionals Await Rollout of New Secure Website on November 30, 2015

    The Massachusetts Department of Revenue (“DOR”) released a training video about MassTaxConnect, the new secure website for tax administration in Massachusetts, on September 18, 2015. MassTaxConnect is scheduled for a rollout on Monday, November 30, 2015—the first business day after Thanksgiving.

    How Taxpayers Are Identified for the Massachusetts Domicile Audit

    Every year hundreds of former Massachusetts residents are selected for a Department of Revenue domicile audit. It is very easy to be selected for audit. Former Massachusetts residents with high incomes and net worths are particularly vulnerable. How are these taxpayers identified for audit? Perhaps the most important Department of Revenue ...

    Getting to “Finished” Faster: The Massachusetts Department of Revenue’s Expedited Settlement Process

    In April 2014, the Massachusetts Department of Revenue (MDOR) rolled out their new Expedited Settlements process. The program is one of three initiatives, which includes Early Mediation and Limited Information Settlements, designed to increase the efficiency and expediency of the MDOR’s settlement processes. The particular goal of Expedited Settlements is ...

    Massachusetts Non-Filer Amnesty Details Revealed

    BOSTON, June 3, 2015. In early March of this year Governor Charlie Baker proposed a tax amnesty for taxpayers who have not filed tax returns with the Massachusetts Department of Revenue. According to reports published over the Internet, MDOR will waive penalties for both business and individual taxpayers. Today, representatives ...

    Preventing Double Taxation of Interstate Income: Supreme Court’s “Wynne” Decision is a Win for Taxpayers

    In a five-to-four decision, the United States Supreme Court held that the dormant commerce clause protects in-state residents from the double taxation of their interstate income. This is a complicated decision and the margin favoring the taxpayers was razor-thin, one vote.