If you owe back taxes to the Commonwealth of Massachusetts, you may be able to avoid paying penalties by participating in the state's 2016 Tax Amnesty. From April 1 through May 31, 2016, the Massachusetts Department of Revenue (DOR) will allow individuals and businesses to "catch up" on back taxes (with certain exceptions).

  

If you are among those who have a tax liability from a tax year prior to the current year, you can file a delinquent return or amend a previously filed tax return, pay the tax you owe plus any interest that has accrued, and the DOR will waive any penalties (and interest due on those penalties). The program also includes a limited three-year "lookback" period.