Chirillo v. Commissioner of Revenue

This is an appeal by Thomas R. and Rita Chirillo (taxpayers) from a decision of the Appellate Tax Board (board), after hearing, granting them a partial abatement of the Massachusetts income tax assessed against them for 1980. 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. The taxpayers assert, first, that the board improperly denied their request, under G. L. c. 58A,…