Tax credits: DOR guidelines/manuals

Todd Feathers filed this request with the Department of Revenue of Massachusetts.
Submitted Dec. 27, 2016
Status
Completed

Communications

From: Todd Feathers

Subject: Public Records Law Request: Tax credits: DOR guidelines/manuals

Email

To Whom It May Concern:

Pursuant to the Massachusetts Public Records Law, M.G.L. c.66, §10, I hereby request the following records:

1) Copies of any active Department of Revenue employee guidelines, manuals, and/or policy and procedure documents pertaining to the transfer of Massachusetts tax credits. This should include instructions for employees tasked with determining whether to allow the transfer of a tax credit from one entity to another.

I ask that all fees be waived as I am a journalist employed by the Lowell Sun and I intend to use the requested records to publish articles in the public interest and not for any commercial purposes. I would be happy to discuss ways to clarify my request, if it is necessary, and can be reached at 978-970-4650.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 10 calendar days, as the statute requires.

Sincerely,

Todd Feathers

From: Berch, David

Subject: RE: Public Records Law Request: Tax credits: DOR guidelines/manuals

Email

Dear Mr. Feathers,
This responds to your public records request dated December 27, 2016, addressed by email to Ms. Maryann Merigan, in which you seek "[c]opies of any active Department of Revenue employee guidelines, manuals, and/or policy and procedure documents pertaining to the transfer of Massachusetts tax credits. This should include instructions for employees tasked with determining whether to allow the transfer of a tax credit from one entity to another."

Please be advised that the Department is currently searching its files for records that correspond to your request. The Department will provide you with a further response once this search has been completed.

David Berch, Esq.
Counsel to the Commissioner
Massachusetts Department of Revenue
Boston, MA 02114
617-626-3317
(Fax) 617-660-8887

From: Berch, David

Subject: RE: RE: Public Records Law Request: Tax credits: DOR guidelines/manuals

Email

Dear Mr. Feathers,

This responds to your public records request dated December 27, 2016, addressed by email to Ms. Maryann Merigan, in which you seek "[c]opies of any active Department of Revenue employee guidelines, manuals, and/or policy and procedure documents pertaining to the transfer of Massachusetts tax credits. This should include instructions for employees tasked with determining whether to allow the transfer of a tax credit from one entity to another."

Attached please find the Department's "Field Audit Manual," which contains a section concerning tax credits, including procedures regarding their transferability, starting on page 284 and ending on page 314. Except as noted in the next paragraph, this is the full extent of existing documents responsive to your request.

Internal manuals that consist of "standards used for the selection of tax returns for examination, data used or to be used for determining such standards and such other materials as reflect audit or compliance selection criteria," the disclosure of which the commissioner has determined will seriously impair assessment, collection or enforcement under the tax laws, have not been disclosed pursuant to M.G.L. c. 62C, § 21(d). The Department is statutorily barred from disclosing such documents under M.G.L. c. 62C, § 21(d), and therefore these documents are exempt from the definition of a "public record" as records "specifically or by necessary implication exempted from disclosure by statute" under M.G.L. c. 4, § 7, clause 26(a).

The Department is unable to identify any other state or municipal agency that may have possession, custody or control of the requested records. The Department does not seek an extension of time to respond to your request, and is not charging any fees for this request.

If you wish to challenge any aspect of this response, you may appeal to the Supervisor of Public Records following the procedure set forth in 950 C.M.R. 32.08, a copy of which is available at http://www.mass.gov/courts/case-legal-res/law-lib/laws-by-source/cmr/. You may also file a civil action in accordance with M.G.L. c. 66, § 10A.

Very Truly Yours,

David Berch, Esq.
Counsel to the Commissioner
Massachusetts Department of Revenue
Boston, MA 02114
617-626-3317
(Fax) 617-660-8887

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