831 CMR, § 1.10 - Content of Petition Under Small Claims Procedure and Waiver of Appeal

(1) If an appeal is from the refusal of the Commissioner to abate a tax or to take an action, the Appellant may elect to file an appeal under the small claims procedure in accordance with M.G.L. c. 58A, § 7B. To elect the small claims procedure, the amount of tax in dispute shall not exceed the following limits:

(a) $25,000 for any taxable year, in the case of a tax imposed by taxable year;

(b) $25,000 for any calendar year, in the case of a tax imposed by calendar year;

(c) $25,000 for any calendar year, in the case of a tax imposed by M.G.L. c. 64A through 64J, and M.G.L. c. 138, § 21;

(d) $25,000 in the case of a tax imposed by M.G.L. c. 65C; or

(e) $25,000 for any taxable event or transaction in the case of any other tax.

(2) For purposes of M.G.L. c. 58A, § 7B, the amount of any tax placed in dispute does not include any interest, penalty, or addition to tax imposed by M.G.L. c. 62C, § 28 or any statute referred to in M.G.L. c. 62C, § 2. If, however, only the imposition or the amount of interest or penalties is in dispute, the interest or penalties shall not exceed $25,000 for any tax period or taxable event or transaction as specified in M.G.L. c. 58A, § 7B and this Rule.

(3) If the amount in dispute exceeds these limitations, the Appellant may still elect the small claims procedure but, unless the small claims procedure is discontinued, any abatement granted to the Appellant by the Board cannot exceed the limitations set by M.G.L. c. 58A, § 7B and this Rule.

(4) To elect the small claims procedure, the Appellant should file a petition under small claims procedure that contains all facts and dates necessary for the determination of the Board's jurisdiction and includes:

(a) a caption in the following form:

Commonwealth of Massachusetts

Appellate Tax Board

PETITION UNDER SMALL CLAIMS PROCEDURE

Docket No. _______

_______

Appellant

_______

Appellee

(b) in the caption, the Appellant's name as the Appellant and the Commissioner as the Appellee;

(c) the type of tax at issue;

(d) the tax period(s) at issue;

(e) the filing date(s) of the tax return(s) for the tax period(s) at issue;

(f) the date(s) and amount(s) of the disputed assessment(s) or refund(s) requested, including tax, penalties, and interest;

(g) the date(s) and amount(s) of any payment(s) made by the Appellant for the tax period(s) at issue;

(h) the date(s) the Appellant filed an abatement application(s), amended return(s), or other request(s) with the Commissioner;

(i) the date(s) the Commissioner denied the Appellant's abatement application(s) or other request(s);

(j) the name, address, telephone number, and email address of the Appellant and any person appearing on behalf of the Appellant; and

(k) the dated signature of the Appellant or any person appearing on behalf of the Appellant.

(5) The petition under small claims procedure must include a signed waiver of the right to appeal the decision of the Board.

(6) The Appellant shall file an original and two copies of the petition under small claims procedure with the Clerk. Filing must be made with the Board by: in-hand delivery; first-class mail; or one of the alternative delivery services designated in Rule 11.

(7) The Appellant must, at the time of filing the petition under small claims procedure, pay to the Clerk the appropriate entry fee as described in the Board's Schedule of Entry Fees on its website at https://www.mass.gov/orgs/appellate-tax-board.

(8) The Clerk will serve one copy of the petition on the Commissioner and return one copy to the Appellant.

(9) At any time before the commencement of the hearing, the Board on its own motion or at the request of either party to the appeal may order the small claims designation removed and the proceedings transferred to the formal procedure.

(10) Dispositive motions in appeals under the small claims procedure shall be filed and served in accordance with Rule 16 and Rule 17.

(11) No pre-trial discovery will be permitted in appeals under the small claims procedure except upon prior motion and a showing that the requested information: is necessary to the moving party's case; is not available from other sources; and is being sought by the least burdensome method available.

(12) Hearings of appeals under the small claims procedure will be conducted as informally as possible consistent with orderly procedure. Evidence determined by the Board to have probative value will be admissible.

(13) Neither briefs nor oral arguments will be required in appeals under the small claims procedure, but the Board in its discretion may permit the filing of briefs.

(14) The Chairman will provide for the speedy hearing of all appeals to be heard under the small claims procedure.

(15) In appeals under the small claims procedure, the Appellant may be represented by a person of the Appellant's choosing upon written authorization of the Appellant and permission of the Board.

(16) The provisions of Rule 26 regarding subpoenas and the summonsing of witnesses shall be applicable under the small claims procedure.

(17) The Board will issue a brief written summary of the reasons for its decision in each appeal decided under the small claims procedure. The Board will not issue findings of fact and reports in appeals decided under the small claims procedure.

(18) Decisions issued in appeals under the small claims procedure will not be reviewed by any court and will not be treated as precedent in any other case.

Notes

831 CMR, § 1.10

Amended by Mass Register Issue 1273, eff. 11/7/2014. Amended by Mass Register Issue 1512, eff. 1/5/2024. Amended by Mass Register Issue 1514, eff. 1/5/2024.