PETITION TO THE

MASSACHUSETTS APPELLATE TAX BOARD

(STATE TAX ASSESSMENT APPEAL)

[// GUIDANCE: This template is drafted for use in appealing a Massachusetts Department of Revenue (“DOR”) state-level tax assessment before the Massachusetts Appellate Tax Board (“ATB”). It is structured for the ATB’s Formal Procedure. Practitioners should adapt for the ATB’s Small Claims or Informal Procedure, local property-tax cases, or federal appeals as necessary.]

TABLE OF CONTENTS

1. Document Header
2. Definitions
3. Operative Provisions
4. Representations & Warranties
5. Covenants & Restrictions
6. Default & Remedies
7. Risk Allocation
8. Dispute Resolution
9. General Provisions
10. Execution Block

1. DOCUMENT HEADER

1.1 Caption

COMMONWEALTH OF MASSACHUSETTS
APPELLATE TAX BOARD

Docket No. [DOCKET NO.]

In the Matter of the Petition of
[APPELLANT LEGAL NAME],
Petitioner,

v.

COMMISSIONER OF REVENUE,
Respondent.

1.2 Title

PETITION FOR REVIEW AND ABATEMENT OF STATE TAX ASSESSMENT
(“Petition”)

1.3 Parties Identification

a. Petitioner: [APPELLANT LEGAL NAME], a [STATE OF ORG] [ENTITY TYPE / INDIVIDUAL].
b. Respondent: Commissioner of Revenue, Commonwealth of Massachusetts.

1.4 Recitals

A. On [ASSESSMENT DATE] Respondent issued Notice(s) of Assessment No. [ASSESSMENT NUMBER(S)] (collectively, the “Assessment”) to Petitioner for the taxable period(s) ending [TAX PERIOD(S)].

B. Petitioner timely filed a written Application for Abatement on [ABATEMENT FILING DATE]; Respondent issued a Notice of Abatement Determination dated [ABATEMENT DENIAL DATE].

C. Pursuant to Massachusetts law and ATB rules, Petitioner now files this Petition to contest the Assessment, to obtain an abatement in the amount of [$____], and to request a stay of collection activity.

1.5 Effective Date & Jurisdiction

This Petition is deemed filed on the date it is stamped “RECEIVED” by the ATB Clerk’s Office. Jurisdiction lies under Massachusetts General Laws, Chapter 58A and applicable ATB Rules of Practice and Procedure (the “Rules”).

2. DEFINITIONS

For purposes of this Petition, the following capitalized terms have the meanings set forth below; terms defined in the singular include the plural and vice-versa.

“Assessment” – The tax assessment(s), including interest and penalties, identified in § 1.4(A).

“Board” or “ATB” – The Massachusetts Appellate Tax Board.

“Burden of Proof” – Petitioner’s obligation to establish by a preponderance of the evidence that the Assessment is incorrect in whole or in part.

“Collection Stay” – A temporary suspension of DOR collection activity pursuant to § 3.5 of this Petition and ATB Rule 1.17.

“Formal Procedure” – The ATB procedure governed by G.L. c. 58A, § 7 and Rules 6–10, as elected by Petitioner in § 3.1.

“Petitioner” – The party identified in § 1.3(a).

“Respondent” – The party identified in § 1.3(b).

3. OPERATIVE PROVISIONS

3.1 Election of Procedure

Petitioner elects to proceed under the ATB’s Formal Procedure. [// GUIDANCE: Strike and substitute “Small Claims Procedure” or “Informal Procedure” if applicable.]

3.2 Timeliness & Jurisdictional Allegations

Petitioner certifies that this Petition is filed within the statutory deadline of sixty (60) days after Respondent’s determination referenced in § 1.4(B). All jurisdictional prerequisites to ATB review have been satisfied.

3.3 Statement of Issues

a. Whether Respondent erred in disallowing deductions/credits or in applying apportionment methodology for the taxable year(s) at issue.
b. Whether penalties assessed were unsupported by evidence of intentional disregard.
c. Such additional issues as may be set forth in any subsequently filed amended petition or pre-trial memorandum.

3.4 Relief Requested

Petitioner seeks:
1. Abatement of tax in the amount of [$____];
2. Abatement of all associated interest and penalties; and
3. Such other relief as the Board deems just and proper.

3.5 Request for Collection Stay

Pursuant to ATB Rule 1.17, Petitioner moves for a Collection Stay effective upon filing of this Petition and continuing until final disposition, subject to posting of security in the amount and form ordered by the Board.

4. REPRESENTATIONS & WARRANTIES

4.1 Authority. Petitioner has full authority to file and prosecute this Petition.

4.2 Accuracy of Facts. All factual statements herein and in attached schedules are true, correct, and complete to the best of Petitioner’s knowledge and belief.

4.3 Compliance with Rules. Petitioner has complied, and will continue to comply, with all ATB procedural requirements, including mandatory disclosure and discovery obligations.

4.4 Survival. The representations and warranties in this § 4 survive dismissal, withdrawal, or final judgment.

5. COVENANTS & RESTRICTIONS

5.1 Cooperation. Petitioner shall make available all books, records, and witnesses reasonably requested by Respondent or ordered by the Board.

5.2 Notice of Changes. Petitioner shall promptly notify Respondent and the Board of any material changes affecting jurisdiction, the amount in controversy, or Petitioner’s continued good standing.

5.3 Settlement Discussions. Petitioner agrees to participate in good-faith settlement discussions or Board-sponsored mediation, if offered.

6. DEFAULT & REMEDIES

6.1 Events of Default. The following constitute Petitioner defaults:
a. Failure to appear at duly-noticed conferences or hearings;
b. Failure to comply with discovery orders;
c. Failure to pay required security for Collection Stay within the time ordered.

6.2 Board Remedies. Upon default, the Board may dismiss this Petition with prejudice, dissolve any Collection Stay, and enter judgment for Respondent.

6.3 Attorney Fees & Costs. As provided by law, each party bears its own attorney fees and costs absent statutory entitlement or Board order.

7. RISK ALLOCATION

7.1 Burden of Proof. Petitioner acknowledges that, under Massachusetts law, the Burden of Proof rests with the taxpayer to establish the Assessment’s invalidity or excessiveness.

7.2 Limitation of Liability. Any monetary recovery is limited to the tax, interest, and penalties contested herein, plus statutory interest on abated amounts.

7.3 Indemnification. Petitioner shall hold Respondent harmless from and against any third-party claims arising from Petitioner’s incorrect statements or submissions in this proceeding.

8. DISPUTE RESOLUTION

8.1 Governing Law. This matter is governed exclusively by Massachusetts tax law, ATB Rules, and the Massachusetts Administrative Procedure Act, to the extent applicable.

8.2 Forum Selection. The exclusive forum for adjudication is the Massachusetts Appellate Tax Board sitting in Boston, Massachusetts.

8.3 Arbitration. No mandatory binding arbitration applies; however, the parties may stipulate to non-binding mediation or settlement conferences.

8.4 Jury Waiver. The parties acknowledge that jury trial is unavailable in ATB proceedings; any right thereto is knowingly waived.

8.5 Injunctive Relief. The Collection Stay requested in § 3.5 preserves the status quo pending final resolution. Nothing herein precludes either party from seeking additional equitable relief as allowed by law.

9. GENERAL PROVISIONS

9.1 Amendments & Waivers. This Petition may be amended only by written motion granted by the Board. No waiver of any provision is effective unless in writing and approved by the Board.

9.2 Assignment. Petitioner may not assign rights or delegate duties under this Petition without prior Board approval.

9.3 Severability. If any provision is declared invalid, the remainder of the Petition continues in full force to the extent practicable.

9.4 Integration. This document, together with all properly filed schedules, exhibits, and subsequent Board orders, constitutes the entire statement of Petitioner’s claim.

9.5 Electronic Signatures. Signatures transmitted electronically or by facsimile are deemed originals for ATB filing purposes.

10. EXECUTION BLOCK

IN WITNESS WHEREOF, Petitioner submits this Petition as of the date set forth below.

Date: _____

[APPELLANT LEGAL NAME]
By: _____
Name: [SIGNATORY NAME]
Title: [TITLE / CAPACITY]

Address for Service:
[STREET]
[CITY, STATE ZIP]
Telephone: [PHONE]
Email: [EMAIL]

Verification

I, [NAME], being duly sworn, depose and say that I am duly authorized to execute this Petition, that I have read the foregoing, and that the facts stated herein are true and correct to the best of my knowledge, information, and belief.

[NAME]

COMMONWEALTH OF MASSACHUSETTS
County of _______, ss.

Subscribed and sworn before me this ___ day of ____, 20__.

Notary Public
My Commission Expires: _______

Certificate of Service

I certify that on [DATE] I served a true copy of this Petition (with all attachments) upon the Office of the Commissioner of Revenue by [U.S. Mail / Courier / Hand Delivery / Electronic Portal] to:

Office of the Commissioner of Revenue
100 Cambridge Street
Boston, MA 02114
Attn: Litigation Bureau

[NAME], for Petitioner

[// GUIDANCE:
1. Attach the following schedules as needed:
• Schedule A – Detailed Computation of Contested Tax, Interest & Penalties
• Schedule B – Chronology of Procedural Steps (Assessment, Applications, Denials)
• Schedule C – Statement of Law & Authorities (optional initial filing; may be supplied later in pre-trial memorandum)
2. Verify filing fees and cover-sheet requirements on the ATB website before submission.
3. Preserve mailing receipts or electronic filing confirmation to prove timeliness.
]