Code of Massachusetts Regulations
956 CMR - COMMONWEALTH HEALTH INSURANCE CONNECTOR AUTHORITY
Title 956 CMR 6.00 - Determining Affordability For The Individual Mandate
Section 6.07 - Hardship Appeals

(1) Any person aggrieved by the assessment or potential assessment of a penalty may bring a hardship appeal in accordance with the provisions of 956 CMR 6.07. Filing a hardship appeal in accordance with 956 CMR 6.07 will be the only means for a taxpayer to appeal the penalty.

(2) All hardship appeals must be filed by completing the form provided by the Department of Revenue for that purpose. The Connector will not accept any other form of appeal.

(3) A hardship appeal form must be filed within the time limits established by M.G.L. c. 62C, § 37 for the filing of an abatement.

(4) A person aggrieved by the potential assessment of a penalty may file the hardship appeal form along with his Massachusetts resident income tax return. In such a case, the penalty will not be assessed unless and until the appeal has been decided adversely to the taxpayer.

(5) After receipt of the hardship appeal form, the Connector may request the Appellant to provide further information about the grounds for the hardship appeal. Failure to respond to this request within the time specified in the request will constitute grounds for dismissal with prejudice of the hardship appeal.

(6) The Connector may authorize the Department of Revenue to accept on its behalf hardship appeals and to request further information from Appellants. The Connector may further authorize the Department of Revenue to conduct an initial review of the information supplied by the taxpayer, and to allow the appeal if, based on information supplied by the taxpayer, the Department determines in accordance with standards set by the Connector that the taxpayer has established grounds for the penalty to be waived. If, after initial review the Department does not allow the appeal, it will refer the matter to the Connector for further review pursuant to 956 CMR 6.09.

(7) For 2007, any hardship appeals granted will be granted for the full calendar year.

(8) For 2008 and years thereafter, the Connector may waive the penalty in whole or in part, depending on whether it determines that the Appellant has established that grounds for the hardship appeal existed for all or part of the calendar year for which the penalty was assessed.

(9) A taxpayer will be entitled to file only one hardship appeal to challenge the imposition of a tax penalty for a particular tax year. After that appeal is heard and decided, the Connector will dismiss any subsequent appeals concerning the same tax penalty or tax year without a hearing.