Administrative Procedure  AP 630: Appeals from Appellate Tax Board Decisions

Date:	02/10/2021
Organization:	Massachusetts Department of Revenue
Referenced Sources:	Massachusetts General Laws

630. Appeals from Appellate Tax Board Decisions and Probate Court Judgments

A taxpayer whose petition to the Appellate Tax Board (ATB) or probate court has been denied may appeal that decision.  However, decisions of the ATB issued under the small claims procedure in G.L. c. 58A, § 7B are not subject to review by any court.  A Notice of Appeal, with service upon all parties, is required to be filed with the ATB or probate court within 60 days of the date of the entry of judgment appealed from.  See Massachusetts Rules of Appellate Procedure, Rules 3 and 4.  For appeals filed with the ATB, the date of the entry of judgment shall be the date of the entry of the ATB’s decision unless a timely request for findings of fact and report is made to the ATB.  In such a case, the date of entry of judgment shall be the date of the promulgation of the ATB’s findings of fact and report. See Mass. ATB R. 1.35. For appeals filed with the probate court, the date of judgment is governed by Rules 58 and 79 of the Massachusetts Rules of Civil Procedure.  The Supreme Judicial Court (SJC) and the Appeals Court have concurrent jurisdiction over cases decided by the ATB and probate courts.[1]  Application to the Appeals Court is generally the first step in obtaining judicial review of such a case, but a party (or two or more parties jointly) may, within 21 days after an appeal is docketed in the Appeals Court, apply in writing to the SJC for direct appellate review.  See Massachusetts Rules of Appellate Procedure, Rule 11.  The SJC will generally grant direct review only if the questions presented by the appeal are:

(1) questions of first impression or novel questions of law; or

(2) questions of law concerning either the Constitution of the United States or of the Commonwealth; or

(3) questions of such public interest that justice requires a final determination by the SJC.

The SJC may also order direct appellate review on its own initiative, or the Appeals Court may certify that direct review by the SJC is in the public interest.

A taxpayer may appeal to the SJC from an adverse Appeals Court decision by applying for further appellate review within 21 days after the date of the rescript of the Appeals Court.  See Massachusetts Rules of Appellate Procedure, Rule 27.1.  An application for further appellate review must be founded upon substantial reasons affecting the public interest or the interests of justice.  This review will not be granted unless the Appeals Court certifies that the public interest or the interests of justice make further appellate review desirable, or unless three justices of the SJC specifically authorize the appeal for substantial reasons affecting the public interest.

The Massachusetts Rules of Appellate Procedure govern all appeals, whether at the Appeals Court or the SJC.

 

 

REFERENCES:
G.L. c. 58A, §§ 7B, 13
G.L. c. 65, §§ 25, 26
G.L. c. 211A, § 1 et seq.
Mass. ATB R. 1.35
Massachusetts Rules of Civil Procedure
Massachusetts Rules of Appellate Procedure
Massachusetts Rules of the Supreme Judicial Court, Rule 2:20
Boston Safe Deposit and Trust Co. v. Commissioner of Revenue, 13 Mass. App. 492, appeal after remand, 17 Mass. App. 326 (1982)

 

[1] Since ATB decisions are final as to findings of fact, decisions of the ATB reached under G.L. c. 65, §§ 25 and 26, relating to the valuation of estate assets by the Commissioner are generally final.  See Boston Safe Deposit and Trust Co. v. Commissioner of Revenue, 13 Mass. App. 492, appeal after remand, 17 Mass. App. 326 (1982).