Massachusetts S3010 amends tax law to allow settlements of tax liability under certain conditions.
Massachusetts S3010 amends the tax law to allow the commissioner to enter into written agreements with taxpayers to settle tax liabilities. A taxpayer can propose a settlement if there is doubt as to liability, doubt as to collectability, or if promoting effective tax administration is in question. The commissioner can require a future compliance period of up to five years and may accept lump-sum or periodic payment offers. The commissioner must establish procedures for handling offers, including independent administrative review.
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