I. Introduction: This TIR announces automatic extensions of time that the Massachusetts Department of Revenue is granting as the result of the terrorist attacks on September 11, 2001. Recognizing that there has been disruption for all individuals and businesses during this time period, all taxpayers with returns or payments due between September 11, 2001 and September 24, 2001 will be granted an extension to file and pay until September 24, 2001, as further explained below. Taxpayers directly affected by this disaster ("Affected Taxpayers"), as defined in this TIR, will be granted an additional extension of time to file and pay until December 15, 2001.

II. General Rules:

A. All Taxpayers: The due date and payment date for returns and payments

required to be filed between September 11, 2001 and September 24, 2001 will be extended to September 24, 2001 for all taxpayers. This extension covers the filing of returns as well as claims for abatement, the payment of tax (including payment of estimated tax), making elections, and filing of any other tax documents with the Massachusetts Department of Revenue. During the time of this extension, no interest or penalties will accrue. This extension of time does not apply to filings with the AppellateTax Board or tax appeals filed with Massachusetts Courts.

B. Affected taxpayers: The due date and payment date for returns and payments required to be filed between September 11, 2001 and September 30, 2001 will be extended to December 15, 2001 for taxpayers affected by the September 11, 2001 terrorist attacks, as defined below. This extension covers the filing of returns as well as claims for abatement, the payment of tax (including payment of estimated tax), making elections, and filing of any other tax documents with the Massachusetts Department of Revenue. During the time of this extension, no interest or penalties will accrue. This extension of time does not apply to filings with the Appellate Tax Board or tax appeals filed with Massachusetts Courts.

"Affected Taxpayers," for purposes of this TIR are any individuals whose principal residence or place of employment, and any business entity whose principal place of business is located within federal disaster areas designated by President Bush. These disaster areas are five New York State counties: Bronx, Kings, New York (boroughs of Brooklyn and Manhattan), Queens, and Richmond, as well as Arlington County, Virginia. In addition, the following are "Affected Taxpayers", regardless of where they reside:

1. Relief workers in a covered federal disaster area regardless of whether they are affiliated with a recognized government or philanthropic organization;

2. Individuals whose principal residence and business entities whose principal place of business is not located in the federal disaster areas listed above, but whose tax records necessary to meet a filing or payment deadline are maintained in a covered disaster area or whose tax preparer's place of business was in the New York World Trade Center and adjacent buildings;

3. Any estate or trust that has tax records in a covered disaster area necessary to meet a filing or payment deadline;

4. Any spouse of an Affected Taxpayer, solely with regard to a joint return of the husband and wife;

5. Victims of the crashes of the four commercial jet airplanes hijacked on September 11, 2001 (American Airlines flights 11 and 77, and United Airlines flights 93 and 175), including the crew and passengers of the planes as well as those killed or injured on the ground, but not the perpetrators of the hijackings or attacks.

6. Taxpayers who have had difficulty in meeting their Massachusetts tax obligations because of disruptions in the transportation and delivery of documents by mail or private delivery services resulting from the terrorist attacks, and any other taxpayers now or hereafter identified by the Internal Revenue Service as "affected taxpayers" under authority of the Internal Revenue Code § 7508A.

III. Claiming the Extension: Affected taxpayers seeking an extension to December 15, 2001 should mark the top of any affected returns, payment vouchers, depository slips, or abatement applications (Form CA-6) in red ink with the following notation: "September 11, 2001 Terrorist Attack" and attach a separate sheet of paper containing an explanation of why they are an Affected Taxpayer within the meaning of this TIR.

The extension available to all Massachusetts taxpayers discussed in Part II A of TIR 01-16 will be automatically applied to all filings and payments due between September 11, 2001 and September 24, 2001. No additional markings are required on those returns.

IV. Additional Relief: Affected taxpayers who wish to request additional extensions for returns and payments due during the months of October and November, 2001, and affected taxpayers seeking relief in other situations not directly covered by TIR 01-16, should make a request in writing to the Taxpayer Advocate's Office, P.O. Box 9494, Boston, MA 02205, briefly explaining the circumstances that necessitate an additional extension or other relief. Such requests will be considered on a case-by-case basis.

/s/ Bernard F. Crowley, Jr.

Bernard F. Crowley, Jr.,

Acting Commissioner of Revenue

September 18, 2001

TIR 01-16