Massachusetts Guide to Evidence 2025 Edition MA R EVID § 519

(1)Disclosure by Commissioner of Revenue. The disclosure by the commissioner, or by any deputy, assistant, clerk or assessor, or other employee of the Commonwealth or of any city or town therein, to any person but the taxpayer or the taxpayer's representative, of any information contained in or set forth by any return or document filed with the commissioner is prohibited.

(2)Production by Taxpayer. Massachusetts State tax returns are privileged, and a taxpayer cannot be compelled to produce them in discovery.

(3)Exceptions. Subsection (a)(1) does not apply in proceedings to determine or collect the tax, or to certain criminal prosecutions.

(1)General Rule. Federal tax returns are subject to a qualified privilege. The taxpayer is entitled to a presumption that the returns are privileged and are not subject to discovery.

(2)Exceptions. A taxpayer who is a party to litigation can be compelled to produce Federal tax returns upon a showing of substantial need by the party seeking to compel production.