IRS notice guide · Massachusetts taxpayers
Massachusetts DOR: Notice of Intent to Assess, and assessments
Massachusetts proposes extra tax (Notice of Intent to Assess), then bills it (Notice of Assessment).
Reply by the date on the notice
What it means
A Notice of Intent to Assess (NIA) is not a bill. It is the Department of Revenue's proposal to assess more tax, often after a federal change or an audit, and it shows what you will owe if you do not dispute it.
If you do not respond, DOR assesses the tax and sends a Notice of Assessment. After that, a dispute becomes an abatement application rather than a pre-assessment appeal.
How long you have. 30 days from the date of a Notice of Intent to Assess to request a conference or settlement consideration with DOR's Office of Appeals. After an assessment, an abatement application has its own time limits, listed on the notice.
What to do now
- Find the notice date and count 30 days.
- Check whether the change follows an IRS adjustment. If the federal change was wrong, fix that first.
- Respond through MassTaxConnect or as the notice says, with your records.
- If you have already been assessed, file an abatement application (Form CA-6) within its time limits.
Common mistakes
- Treating the NIA as a bill and paying an amount you could have disputed.
- Letting the 30 days pass and losing the pre-assessment conference.
Questions
Does a federal change affect my Massachusetts return?
Usually. When the IRS changes your federal income, Massachusetts expects an amended state return, and DOR often learns of the change from the IRS.
Can Coastal Tax handle this notice for me?
Yes. We answer Department of Revenue notices for clients regularly, and fix the federal side too when that is where the change began.
Checked against the agency's own guidance on October 27, 2026: www.mass.gov. This page is general information. Your notice's own dates and instructions come first.