Pay in Full

• The Tax Commissioner's office will dismiss the Massachusetts Department of Revenue lien approximately 30 days after your full tax liability payment, inclusive of interest and fees, is credited to your DOR account. If the liens are not released or if you need to shorten the release time, send a copy of your canceled check to the Chief of the Collections Bureau and the liens will be dismissed as soon as funds are verified.
  
  

Payment Plans

• Massachusetts allows the dismissal of levies upon the acceptance of an installment payment agreement by the Tax Commissioner; however you may be required to also execute an agreement that allows the Department of Revenue to deduct a set amount from your wages at regular intervals. Payment plans are negotiated on an individual basis. The voluntary garnishment must be agreed to by your employer and remains in effect until your tax liability is paid in full. Failure to make a scheduled payment may result in the liens being refiled.
  
  

Secure the Debt

• Deliver a satisfactory bond or proof of established escrow account to the Tax Commissioner; either must be of sufficient amount to secure the total amount of your Massachusetts tax liability as well as any penalties, interest and fees. The Department of Revenue dismisses the liens upon receipt of the commissioner's approval of your surety. The terms under which the Tax Commissioner recommends lien dismissal varies by case; however failure to adhere to all the terms stipulated in your agreement is cause for the liens to be reinstated.
  
  

Partial Release

• The Tax Commissioner may grant a partial release of the tax liens if you intend to dispose of the released property to satisfy your indebtedness and the remaining levied property is valued at least twice your debt inclusive of penalties and fees. You must include statements of monetary consideration to be paid the Department of Revenue in exchange for said partial release, the property's fair market value and verification of additional encumbrances. As with all requests to dismiss tax liens in Massachusetts, the Department of Revenue must be paid in full before the liens will be released.