MA H3062

Amends Chapter 62C, Section 37A of Massachusetts General Laws to authorize the Commissioner of Revenue to enter written settlement agreements with taxpayers regarding tax liability for periods ending before the agreement date

Allows compromises based on three grounds: doubt as to liability (genuine dispute about correct tax amount), doubt as to collectability (taxpayer assets/income less than full liability), or to promote effective tax administration through equity considerations

Requires taxpayers to be in compliance with all tax filing requirements before making a settlement offer, and may impose up to a 3-year future compliance period as a condition of compromise

Establishes two payment options: lump-sum offers (5 or fewer installments) requiring 10% upfront payment, or periodic payment offers (36 or fewer installments) requiring first installment payment with submission

Mandates Attorney General review for any settlement accepting $50,000 or more less than the full amount owed, and requires procedures for counteroffers, independent administrative review of rejections, and taxpayer appeals