Massachusetts ~ Multiple Taxes: Early Mediation Program Explained

The Massachusetts Department of Revenue has issued Administrative Procedure 635 regarding the Early Mediation Program, which expands the range of options for resolving tax disputes and, in appropriate cases, offers an expedited process. The pilot program is administered jointly by the Audit Division, the Legal Division, and the Office of Appeals. Use of the program in any particular case is optional for both the department and the taxpayer. Early mediation does not eliminate or replace existing administrative appeal options, including the taxpayer’s opportunity to request a pre-assessment conference, a post-assessment abatement hearing, and/or settlement consideration with the Office of Appeals if the case is not resolved through the early mediation process.

The program is a collaborative dispute resolution process, designed to resolve all issues in a disputed matter. A representative of the Office of Appeals, serving as mediator (and as a neutral participant in the mediation process), will assist the Audit Division and the taxpayer in understanding and evaluating the issues in dispute, in order to facilitate reaching an expeditious and mutually satisfactory resolution consistent with applicable law. The mediator also may recommend a settlement based on the mediator’s analysis of the issues. The mediator’s recommendation is not binding on either party. The mediator will make a recommendation only after he or she feels that the parties have made substantial and diligent efforts to settle the matter (or a particular issue) on their own.

Administrative Procedure 635 , Massachusetts Department of Revenue, December 27, 2012


Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and local expertise that helps tax, accounting, and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed, accuracy and efficiency. Wolters Kluwer Tax and Accounting is part of Wolters Kluwer N.V. (AEX: WKL), a global leader in information services and solutions for professionals in the health, tax and accounting, risk and compliance, finance and legal sectors. We help our customers make critical decisions every day by providing expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer reported 2016 annual revenues of €4.3 billion. The company, headquartered in Alphen aan den Rijn, the Netherlands, serves customers in over 180 countries, maintains operations in over 40 countries and employs 19,000 people worldwide. Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

All stories by: Wolters Kluwer Tax and Accounting