Massachusetts DOR Issues Administrative Procedure on Joint Income Tax Liability Relief Process

The Massachusetts Department of Revenue (DOR) has issued an Administrative Procedure which outlines the process for taxpayers seeking relief from joint income tax liability under G.L. c. 62C, § 84, including innocent spouse relief, separation of liability relief, and equitable relief options. [Mass. Dep’t of Revenue, Administrative Procedure AP 638, 01/30/26]

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