When engaging with the Massachusetts Department of Revenue, the Dr 1 form serves as an essential tool for taxpayers looking to navigate through disputes or discrepancies in tax assessments. This form encompasses a wide array of functionalities, from facilitating communication with the Office of Appeals to enabling requests for pre-assessment or post-assessment reviews. Taxpayers can use it to contest decisions or to clarify changes related to various tax types, including but not limited to income, excise, and sales taxes. Its structured sections guide filers through specifying the type of request, detailing the issues in dispute, and, if applicable, outlining proposals for settlement. Moreover, it offers options such as expedited settlement and early mediation, aiming to streamline resolution processes for significant tax disputes. Additionally, for those discovering errors post-filing, the form advises on steps rather than direct refiling, highlighting the commitment to precision and fairness in tax matters. Completing this form accurately requires a thorough understanding of the contested issues, backed by facts, legal positions, and relevant documentation to support one’s case. By providing a comprehensive framework for appeals and disputes, the Dr 1 form embodies the Massachusetts Department of Revenue's effort to ensure an orderly, transparent, and fair tax appeal process.
| Question | Answer |
|---|---|
| Form Name | Form Dr 1 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | taxpayer form dr, dr form 1, massachusetts dr 1, massachusetts appeals form |
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Office ofAppeals Form
e
Massachusetts
Department of
Revenue
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Part I. Type of Request |
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2. |
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1. |
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fhaceia |
Notice ofAssessment or other notice of change |
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Notice of Intent toAssess or other notice of |
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oqestaconfence(secc§(b |
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ohaceiaoticeofatementetenation |
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oqestsettlementconsietion(secc§ |
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Instructions: |
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Instructions: |
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•tachtheotice(sofntenttossonoticeofpposech |
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• If you wish to request a hearing you must file FormABT (or attach a |
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copy, if FormABT has already been filed) |
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3. Other. atetheteofqest(egmanfactngclassification |
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sponsiblepenetenationanceaintaxcitapplicat |
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ions |
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Page 1 of 2
Part II. Issues in Dispute
atethefactsanlegalissesinllainhbeli |
ethetaxamontinqestionisexcessioinencle |
anlentlegalfences |
tachaitionalsheetsanocmentsifhelpfl |
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Part III. Settlement Request
Settlement proposal |
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ateanexplainpposalfosettlingthismattencl |
ealllentamentsanocmentationthatsppo |
p oposaltachaitional |
sheetsanocmentsifhelpfl |
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Additional options
1. Expedited settlement |
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heckifollikethisofficetoconsieeingse |
ttlementpposalonanexpeitebasis |
The following criteria must be met to be |
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considered for settlement on an expedited basis. |
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•ohasbmitteacompleteexplanationofthefactsan |
issesinispte |
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•ohasbmitteasettlementpposal |
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•ohapeallocmentationnecessatosppop |
posal |
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nanexpeitebasisanillhabiningathottose |
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oheangan |
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• opssessmentcasesonlhasbmitteaoconsentin |
gtoexteningthepeooftimefoassessmenthilethiso |
fficeconsie |
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the mattefosettlementec§ |
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2. Early mediation program |
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heOalsooffeaneameiationpgmfoceainisp |
tesinlngtaxamontsof |
$250,000 or greatereministticean |
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oiationgmfomoinfotionabotthisop |
tion |
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3.Amended Returns |
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faftefilingatiscothatinfotionasomit |
teoamistakeasmaesholfileanamenett |
oajsttheinfotion |
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poeonthepot |
Do not file this form or FormABT. |
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Part IV. Signature(s)
Under penalties of perjury, I declare that to the best of my knowledge and belief, the facts presented in this request, and all accompanying statements and enclosures, are true, correct and complete.
gnatoftaxpaoathozesignat |
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gnatoftaxpa’sspose(ifmaefilingjointl ame(t |
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ate |
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il to Massachusetts Department of Revenue, Office ofAppeals, PO Box 9551, Boston,
ohaneliees |
Massachusetts Department of Revenue, Office ofAppeals, 100 Cambridge St., 7th floor, Boston, MA02114. |