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There is no set-off debt collection unless both the debt and the refund, if any, are .
For more information, please see Administrative Procedure 606, Refund Intercepts .
Along with the general information and assistance readily available from the Department on our website and other public forums, taxpayers who have questions about their particular tax situations are encouraged to access their accounts on Mass Tax Connect and/or contact DOR for help.
If you have a general tax question, you can call DOR's main information lines for assistance.
If you believe that you have underpaid your taxes, you should file an amended return as soon as possible since interest or penalties that you owe for the late payment will continue to accrue until the payment is made.Serving over four million taxpayers, the Massachusetts tax system is a complex network of dozens of different taxes and hundreds of millions of pieces of data, safeguarded by careful procedures to ensure its accuracy and integrity.It is also, fortunately, a system that you, the taxpayer, can turn to if you have a problem with your taxes.In addition, collection proceedings may commence with regard to any undisputed taxes.(Please see the Collections section of this guide for more information.) Electronic copies of all bills sent to you by DOR are available on your Mass Tax Connect account.