Preserving Massachusetts Appellate Tax Board Appeals Rights (Massachusetts Tax Alert)

Wednesday, May 6, 2015

We examine Phillips v. Commissioner of Revenue (ATB 2015-113), for potential traps for the unwary that can hurt Massachusetts taxpayers. In Phillips, the Massachusetts Appellate Tax Board ("ATB") dismissed a taxpayers’ appeal for lack of jurisdiction, despite the taxpayer following procedure that was set forth by the ATB in a letter to the taxpayer. Download our analysis below.