The Massachusetts Department of Revenue often works in coordination with the IRS. An audit of a federal tax return may trigger a DOR Notice of Insufficient Return (NIR).
How long does the DOR have to audit a return? The general rule allows the state three years from the date a state tax return was filed or due, whichever is later. In this post, we discuss how the timing of a filing affects this window. Then we discuss options for responding to a NIR.