The Governor of Massachusetts has authorized a two-month tax amnesty program, offering waiver of penalties for failure to timely file or pay Massachusetts taxes, if Taxpayers file all outstanding returns and pays all taxes and interest due.
The amnesty program will begin on a date to be determined in the near future by the Department of Revenue, but ending no later than June 30, 2009. The amnesty program does not apply to tax liabilities for a period that commenced on or after January 1, 2007.
Also excluded in this program are penalties that the Commissioner does not have the sole authority to waive. This includes penalties applicable to fuel taxes administered under IFTA and local option taxes collected for the benefit of cities, towns, or state government authorities.
Taxpayers who have been the subject of tax-related criminal investigations or prosecutions are not eligible for amnesty.
In order to participate in the amnesty program, Taxpayers who have delayed payment due to a pending abatement application or appeal must waive the right to delay payment and pay all assessed tax and interest. However, payment of tax and interest will not affect the Taxpayer’s appeals rights.
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