Form Dr 1 – Fill Out and Use This PDF

Enter the Taxpayer name and the Social Security or Federal Identification number.

If the taxpayer is married filing jointly, enter the Spouse's name and the Spouse's Social Security number.

Enter the Mailing address, City/Town, State and Zip.

Enter the Name and title of taxpayer contact person, Telephone and E-mail address.

If applicable, enter the Name of authorized representative and firm, Telephone and E-mail address.

Enter the Tax or penalty amount in dispute and the Tax period(s).

Under Tax types, mark Individual income, Corporate excise, Sales/use, Meals or Other.

*Attach a completed Form M-2848, Power of Attorney. **Interest may not be appealed, and will be reduced or abated only if the underlying tax liability is reduced or abated.

MassTaxConnect is DOR's state-of-the-art electronic tax system where you can file this and other forms electronically, manage your account, make payments, view notices and more. Go to mass.gov/masstaxconnect to file your dispute and receive confirmation of receipt.

Say whether you have any matter pending before the Department of Revenue (DOR) or the Appellate Tax Board that relates to this request, whether for the tax period(s) or otherwise; if Yes, explain.

Part I. Type of Request. 1. Pre-assessment: if you have received a Notice of Intent to Assess or other notice of proposed change within the last 30 days, check each of the following that apply.

The audit examination box is listed under both Pre-assessment and Post-assessment. You request a conference (sec. G.L. c. 62C, § 26(b)). You request settlement consideration (sec. G.L. c. 62C, § 37C).

Attach the Notice(s) of Intent to Assess or notice of proposed change.

Complete Part III of page 2 of this form if you are requesting settlement consideration, and attach the required Form B-37, to consent to extending the period for assessment while the Office of Appeals considers the matter for settlement.

Part I. Type of Request. 2. Post-assessment: if you have received a Notice of Assessment or other notice of change and/or have filed a Form ABT, Application for Abatement, check each of the following that apply.

This request relates to an audit examination by the DOR. A Notice of Assessment has been issued. You have received a Notice of Abatement Determination. You request settlement consideration (see G.L. c. 62C, § 37C).

If you wish to request a hearing you must file Form ABT (or attach a copy, if Form ABT has already been filed).

Attach the Notice(s) of Assessment or notice of change, if applicable.

Complete Part III on page 2 of this form if you are requesting settlement.

3. Other. State the type of request (e.g., manufacturing classification, responsible person determination and certain tax credit applications).

Part II. Issues in Dispute: State the facts and legal issues involved.

Explain why you believe the tax amount in question is excessive or in error. Include any relevant legal references.

Attach additional sheets and documents if helpful.

Complete Part II and Part IV on page 2 of this form.

Part III. Settlement Request: Settlement proposal State and explain your proposal for settling this matter.

Include all relevant arguments and documentation that support your proposal.

Additional options. Expedited settlement: Check if you would like the Office of Appeals to consider reviewing your settlement proposal on an expedited basis.

The following criteria must be met to be considered for settlement on an expedited basis. You have submitted a complete explanation of the facts and issues in dispute. You have submitted a settlement proposal. You have provided all documentation necessary to support your proposal. You are prepared to participate in a conference or hearing on an expedited basis and will have binding authority to settle your dispute at any conference or hearing; and for pre-assessment cases only, you have submitted a Form B-37 consenting to extending the period of time for assessment while the Office of Appeals considers the matter for settlement.

Early mediation program: The DOR also offers an early mediation program for certain disputes involving tax amounts of $250,000 or greater (checked November 12, 2026). See Administrative Procedure 635 and Form EMP, Early Mediation Program, for more information about this option.

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. Signature of taxpayer or authorized signature, Name (type or print), Title or relationship to taxpayer and Date; Signature of taxpayer's spouse (if married filing jointly), Name (type or print) and Date.

Amended Returns: if after filing a return you discover that information was omitted or a mistake was made, you should file an amended return to adjust the information reported on the prior return. Do not file this form or Form ABT.

Mail to: Massachusetts Department of Revenue, Office of Appeals, PO Box 9551, Boston, MA 02114-9551.