Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 28 (2026)

Failure to file or filing of incorrect return; determination and assessment of tax

✓ current as of July 2026

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Section 28. If a person who has been notified by the commissioner that he has failed to file a return or has filed an incorrect or insufficient return refuses or neglects within thirty days after the date of such notification to file a proper return, or if a person has filed a false or fraudulent return or has filed a return with a willful attempt in any manner to defeat or evade the tax, the commissioner may determine the tax due, according to his best information and belief, and may assess the same at not more than double the amount so determined, which additional tax shall be in addition to the other penalties provided by this chapter.

Notes of Decisions

Cited in 7 cases, 1987–2015 · leading case: Chirillo v. Comm'r of Revenue, 515 N.E.2d 601 (Mass. App. Ct. 1987).

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Chirillo v. Comm'r of Revenue, 515 N.E.2d 601 (Mass. App. Ct. 1987). · cites it 9× “After certain procedural underbrush is removed, the question is whether, when a taxpayer fails to file a return, the Commissioner of Revenue (Commissioner) may, under G. L. c. 62C, § 28, 2 balloon a tax liability of $56 into a debt to the tax collector in the amount of $2,264.”

Schussel v. Comm'r of Revenue, 32 N.E.3d 1239 (Mass. 2015). · cites it 4× “” See G. L. c. 62C, § 28. Accordingly, the commissioner imposed a “double assessment” against the Schussels.”

Gonzalez v. Massachusetts Dep't of Revenue (In re Gonzalez), 506 B.R. 317 (1st Cir. BAP 2014). “” He further argued that the very language of Mass. Gen. Laws ch. 62C, § 28 permits a taxpayer, once notified by the commissioner of its failure to file a return, to still file a proper return within 30 days before a tax will be assessed.”

Schussel v. Comm'r of Revenue, 86 Mass. App. Ct. 419 (Mass. App. Ct. 2014). · cites it 3× “62C, § 39(c), arguing that the commissioner’s refusal to grant an abatement was in error.”

Comm'r of Revenue v. Demoulas Super Markets, Inc., 588 N.E.2d 625 (Mass. 1992). “62C, § 73, or civil penalties under G. L. c. 62C, § 28, or both, will necessarily depend on the results of the Department’s investigation.”

Donuts of Swansea, Inc. v. Comm'r of Revenue, 6 Mass. L. Rptr. 343 (Mass. Super. Ct. 1997). · cites it 5× “(Donuts), seeks a declaration that the assessment of taxes, interest, and penalties pursuant to G.L.c. 62C, §§28, 32 and 33(a) constitutes double jeopardy in violation of its rights under the Fifth and Fourteenth Amendments to the Untied States Constitution.”

Donuts of Swansea, Inc. v. Comm'r, 12 Mass. L. Rptr. 456 (Mass. Super. Ct. 2000). · cites it 4× “62C, its criminal, prosecution for that conduct, and the Commissioner of Revenue’s subsequent assessment of interest and penalties against the plaintiff, pursuant to G.L.c. 62C, §§28, 32, and 33. In its complaint for declaratory judgment, the plaintiff alleges that the…”

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