23 Mar March 23, 2015

TIR 15-2 Limited Amnesty for Taxpayers with Certain Liabilities

Alison Simons 0 Tax Tips

Status: TIR; Issued

Tax types:  Corporate Excise, Estate Tax, Fiduciary Income Tax, Use Tax on Motor Vehicles

Summary:  This TIR explains a 60-day amnesty period beginning on March 16 and ending on May 15, 2015 intended to encourage the payment of certain delinquent tax obligations.  The amnesty will apply to tax years or periods for which an assessment was issued by the Commissioner of Revenue on or before January 1, 2015 and is limited to eligible taxpayers with existing tax liabilities in the tax types listed above who receive a notice that they are eligible, and as further described in the TIR.

Target Audience:  Taxpayers with unpaid tax liabilities in the tax types listed above who receive a notice of eligibility from DOR; tax practitioners.  There are conditions to be met that may exclude some tax payers.

For more information:  Mass DOR Help and Resources

Please call Randy Smith, Shareholder, with any questions about your specific circumstances regarding this amnesty period.