Form ABT: Massachusetts Application for Abatement

Enter the taxpayer name; if business, enter the full legal name.

Use a separate Form ABT for each location and account.

Enter the spouse's name and the spouse's Social Security number if applicable.

Enter the responsible person (RP) name and the RP's Social Security number if applicable.

Enter the taxpayer e-mail address and the spouse e-mail address if applicable.

Under TYPE OF IDENTIFICATION NUMBER, fill in SOCIAL SECURITY or FEDERAL IDENTIFICATION, then enter the TAXPAYER ID NUMBER.

Enter the Account ID Number without dashes.

Enter the LETTER ID NUMBER if applicable.

An Account ID is required except for Motor Vehicle Sales Tax and Deeds Excise appeals.

The Account ID number might be found in the top right-hand corner of a notice or in the text of the notice.

If your address has changed since you last filed a return, fill in oval. You must meet three prerequisites (requirements) for an application for abatement to be valid. First, you must have filed the required return for the period stated on the application, unless you are claiming that no return is required or you are disputing a responsible person determination. Second, you must submit the application within the time limits described on page 3. Third, you must fully substantiate (document) the application. Where a return is required to be filed electronically, any request for abatement with respect to that return should be filed electronically.

Under 1. Are you filing to:, fill in: appeal penalties, appeal an audit, appeal a motor vehicle sales/use tax, appeal a responsible person determination, appeal a state-collected motor vehicle excise assessment or other.

Choose only one tax type.

If appealing more than one tax type, file a separate Form ABT for each one.

If your tax type is not listed, choose "Other," which includes but is not limited to alcoholic beverage excise, sales tax on telecommunication services, and pass-through entity excise.

List the tax period(s) and amount(s) included in this abatement claim.

If you have more than 12 tax periods in this abatement claim, file online at mass.gov/MassTaxConnect.

Fill in oval if you would like a hearing on your abatement claim with the Office of Appeals. If DOR agrees with your claim, no hearing will be necessary. Under Explanation of Issues Involved in Request, state the issues involved, including all facts and relevant statutory references. Attach additional statements to fully explain the issues if necessary and include documentation to substantiate your request. Your application for abatement may be denied if all the information DOR needs to make a decision on your request is not provided with this application.

Explain why you are requesting an abatement and attach all information necessary to support your claim.

By filing this application for abatement, the taxpayer or responsible person gives consent for the Commissioner of Revenue to act on the application after six months from the date of filing pursuant to MGL ch 58A, § 6.

If you choose not to consent, fill in oval.

If you do not consent to allow more than six months, the application for abatement is deemed denied (1) six months from the date of filing or (2) the date consent is withdrawn, whichever is later.

You may withdraw your consent at any time.

Sign here. Under penalties of perjury, you declare that, to the best of your knowledge and belief, the information herein is true, correct and complete.

Sign on the Signature of taxpayer or responsible person line and, if applicable, on the Signature of spouse line.

Enter the Name of taxpayer or responsible person (print), the Date and the Daytime phone number.

Enter the Name of contact person, the Phone number of contact person and the E-mail address of contact person.

Preparer's signature and attestation. Fill in oval to attest that you prepared this form, and that the statements contained herein, including information furnished to you by the taxpayer, are true and correct to the best of your knowledge, information and belief.

Sign under Signature of preparer, then enter Preparer's title and Date. If representing the taxpayer, complete the Power of Attorney.

To give DOR permission to discuss this application with someone other than you, complete the Power of Attorney section.

Power of Attorney. Fill in oval to appoint the following individual(s) as attorney(s)-in-fact to represent the taxpayer(s) before any office of the Massachusetts Department of Revenue for the specified tax period(s).

Sign under Signature of attorney-in-fact, then enter Name of attorney-in-fact (print), PTIN, Phone number, E-mail address of attorney-in-fact, Address, City/Town, State and Zip.

Fill in the blank under Attorney-in-fact is not authorized to.

The attorney-in-fact signs on the Signature of attorney-in-fact line; the taxpayer or responsible person and the spouse (if applicable) also sign on their own Signature lines.

Taxpayer Name: enter the responsible person's name.

Taxpayer ID: enter the responsible person's Social Security number.

Enter the responsible person's name and Social Security number again under RP Name and RP Social Security number.

Account ID Number is the Account ID for the business tax liability for the responsible person determination.

In Line 1, fill in the bubble for "appeal a responsible person determination."

In Line 2, fill in the bubble for the tax type of the business tax liability for the responsible person determination.

Appeal the amount of motor vehicle sales or use tax if the sales tax charged was incorrectly calculated for the motor vehicle purchased or if the sales tax charged was on a motor vehicle that you believe should have been an exempt transfer or purchase.

If the abatement request is related to a rescission of sale, attach copies of: Bill of sale; Paperwork from the RMV reflecting sales tax paid, charges for the title, and registration fee; Registration; and Completed Form MV-AB2, Affidavit - Rescission of Sale of a Motor Vehicle.

Be sure to attach Form 84, Application for Relief From Joint Income Tax Liability, if requesting innocent spouse relief.

You must submit your application for abatement to DOR within the time limits provided in MGL ch 62C, § 37. Generally, this means within three years from the date of the filing of the return (or within three years from the due date, if the return was filed before the due date). Within two years from the date the tax was assessed or deemed to be assessed. Within one year from the date the tax was paid. Within two years of DOR's determination of a responsible person's liability. Within any agreed-upon extension of time for assessment of taxes under MGL ch 62C, § 27.

File online at mass.gov/masstaxconnect or mail to Massachusetts Department of Revenue, PO Box 7058, Boston, MA 02204.

Interest and, in some cases, penalties will accrue on any unpaid amounts.

Do not use this form to amend, change or correct your original filed return, or to report a federal change or change by another state. To make these changes you must file an amended return. Go to mass.gov/dor/amend for information about filing an amended return or reporting a federal change.