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院士
丢月城大祭司
   
 
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A Notice of Intent to Assess is not a tax bill. The NIA notifies a taxpayer of DOR’s intention to assess tax liabilities that it has determined are owed to the Commonwealth. For example, an NIA would be issued if an overstated deduction is found on a taxpayer's Massachusetts tax return, or if the IRS informs DOR of changes to a taxpayer’s federal tax return (which usually requires a change to the taxpayer’s state tax return as well). The NIA will indicate the amount of additional tax owed due to the change.
The NIA gives the taxpayer the opportunity to discuss the notice with the Department, pay the liability, or appeal the notice. The taxpayer has 30 days to respond to the notice. If the taxpayer does not respond to the notice, a bill (Notice of Assessment) will be sent to the taxpayer. |
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