Commissioner of Revenue v. Boback

Acting pursuant to G. L. c. 62C, § 70, the Commissioner of Revenue (commissioner) applied to the Superior Court for orders compelling the defendants, keepers of the records of three corporations, to comply with subpoenas issued by the commissioner which required the defendants to appear and produce records “pertaining to [their respective corporations’ liabilities under the] Massachusetts [m]eals [e]xcise [t]ax, [the] Massachusetts [s]ales [t]ax on [m]eals, [and the] Massachusetts [s]ales [t]ax.” 2 The applications were supported by unsworn “affidavits” of the commissioner and a deputy…