Massachusetts · Department of Revenue
Department of Revenue intent to assess and assessment
Notice of Intent to Assess · NIA · Notice of Assessment · NOA
- What it is
- The Notice of Intent to Assess states proposed changes and offers a pre-assessment conference. The Notice of Assessment that follows is the bill; it is contested by an abatement application, and the denial of abatement is appealed to the Appellate Tax Board.
- The clock it starts
- 30 days from the Notice of Intent to Assess to respond or request a conference. An abatement application (Form ABT) within three years of the return's due date or filing, two years of the assessment, or one year of payment, whichever is latest. Appellate Tax Board petition within 60 days of the abatement denial.
- What a response has to establish
- A response to the intent to assess, or an abatement application, that states the grounds with the facts and the Department's own directives and letter rulings.
- Authority
- Mass. Gen. Laws ch. 62C, §26
- Mass. Gen. Laws ch. 62C, §37
- Mass. Gen. Laws ch. 62C, §39
- 830 CMR 62C.37.1
- Mass. Gen. Laws ch. 62C, §33
What CitedTax drafts for this notice
A response to the Notice of Intent to Assess or an abatement application statement, each ground cited to chapter 62C and the regulations.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.