What does ATB mean in TAX

The Appellate Tax Board (ATB) is a quasi-judicial administrative tribunal that hears appeals from taxpayers and business entities with disputes against the Massachusetts Department of Revenue. The ATB also has jurisdiction over denial of applications for abatement of taxes, fees and assessments, denial or revocation of licenses under the tax laws of Massachusetts, and appeals from certain decisions of local assessing authorities.

Any taxpayer aggrieved by any final decision or assessment made by the Commissioner of Revenue may file a petition to appeal to the ATB. Business entities including corporations, LLCs and sole proprietorships are also eligible to appeal decisions issued by the Department of Revenue to ATB.

To file an appeal with the ATB, you must first complete a Petition for Abatement form. You can find this form on the website for Massachusetts Department of Revenue. All appeals must be filed within three years from the date that your notice was issued or when you received notification that your abatement application was denied. Once you have completed your form, it must be mailed or delivered in person to the Appellate Tax Board at 100 Cambridge Street, Boston MA 02114-2550.

When you submit your Petition for Abatement form to Appeal Tax Board, make sure to include all relevant documents and information related to your case so that it can be properly evaluated by the board’s adjudicators. This may include tax returns and other forms associated with your dispute as well as any supporting evidence such as bank statements or photographs that might help explain why you were unfairly assessed taxes or fees.

If you cannot afford legal representation during your hearing at ATB, there are still resources available to assist you in presenting your case before adjudicators. The Office of Appeals Counsel is staffed by legal advisors who provide advice and representation free of charge for parties who wish to challenge tax decisions issued by Massachusetts Department of Revenue (DOR). For more information about this service please contact DOR at 617-887-6367.

Yes, if you need additional time before appearing before adjudicators at Appellate Tax Board (ATB), then you can request an adjournment prior to your hearing date. An adjournment can be requested via written submission which must detail why extra time is needed and how long it will take until proceedings can begin again in court. Adjudicators will decide whether they approve or reject your request at their discretion.

All cases heard in front of Appellate Tax Board (ATB) are decided upon by a panel consisting typically three adjudicators. They have authority over disputes involving tax returns and other matters administered by Massachusetts Department ||of Revenue (DOR). The panel takes into consideration both sides presented arguments while ruling on cases matters brought forth before them.

It generally takes about four months from filing a Petition for Abatement until completion on most cases heard at Appellate Tax Board (ATB). However, some hearings may require additional research into specific matters regarding taxation privileges across different jurisdictions which could lengthen this time depending on complexity involved.

Yes! If both parties involved agree that they would like settle outside court through alternative dispute resolution methods such as mediation then they may do so without having proceed with filing Petition for Abatement at Appellate Tax Board (ATB).