GMD Tax Law

Massachusetts spouses who filed joint returns can escape responsibility for tax debts caused by the other spouse — through innocent spouse, separation of liability, or equitable relief.

Massachusetts taxpayers facing IRS audits should know — most audits are correspondence (mail-only), 3-year SOL is standard, and you have appeal + Tax Court rights at every step.

Massachusetts property tax effective rate: ~1.14%. Prop 2 1/2 caps total levy at 2.5% of full cash value + 2.5% annual increase.