TIR 07-6: Extensions Relating to the April 16, 2007 Storm in the Northeastern United States
I. Introduction: This TIR announces automatic extensions of time that the Massachusetts Department of Revenue is granting as the result of the Northeastern storm of April 16, 2007. Recognizing that there has been disruption for many individuals and businesses as a result of power outages and public transportation problems associated with this storm, affected taxpayers with tax returns or payments due April 17, 2007 will be granted an extension to file and to pay until April 19, 2007, as further explained below.
II. Extension Provisions: The due date and payment date for returns and payments required to be filed by affected taxpayers on April 17, 2007 will be extended to April 19, 2007. This extension covers the filing of tax returns, the payment of tax (including payment of estimated tax), and the filing of tax extension forms with the Massachusetts Department of Revenue (“Department”). During the time of this extension, no interest or penalties will accrue. However, this extension of time does not affect tax deficiencies existing prior to April 17th nor does it apply to claims for abatement, making elections, the filing of any other tax documents with the Department, or filings with the Appellate Tax Board or tax appeals filed with Massachusetts Courts.
III. Affected Taxpayers: “Affected taxpayers,” for purposes of this TIR, are any taxpayers directly impacted by the storm, as determined by the Internal Revenue Service. See IRS Release IR-2007-89.
IV. To Claim the Extension: Affected taxpayers seeking an extension to April 19, 2007 should mark the top of any affected returns, extension forms, payment vouchers or depository slips in red ink with the following notation: “April 16 Storm” and attach a separate sheet of paper containing a brief explanation of why they are an affected taxpayer within the meaning of this TIR. Taxpayers filing electronic returns or using the Department’s Telefile program should continue to file in such manner and should contact the Department at (617) 887-MDOR if they receive penalties for filing returns or paying taxes late.
/s/ Alan LeBovidge
Commissioner of Revenue
April 17, 2007