10- 144 C.M.R. ch. 351, § 16-6
Current through 2024-44, October 30, 2024
The Department is without jurisdiction to resolve issues relating to joint income tax returns, i.e., returns on which one of the filers is not the responsible parent whose name was submitted for offset. The Division shall refer all responsible-parent and other joint filers presenting complaints or questions concerning the joint-return aspect of offset cases to the IRS Service Center that has issued the Notice of Offset to the responsible parent and the joint filer.
10- 144 C.M.R. ch. 351, § 16-6