The Massachusetts Commissioner of Revenue has established a two month amnesty program commencing on March 1, 2009 and ending on April 30, 2009. The program was created in effort to encourage the payment of delinquent tax for individuals, including income tax and use tax liabilities. The program applies only to liabilities for taxable years or periods ending on or before December 31, 2007. To qualify for the amnesty program, the taxpayer must be notified directly from the Commissioner with a “Tax Amnesty Notice.” If the taxpayer pays their full liability of tax and interest due, then the Commissioner is authorized to waive all unpaid penalties including those imposed for failure to file a timely return, failure to file a proper return, failure to timely pay a tax liability, and failure to pay the proper amount of any required estimated tax payments for such period. Penalties that have been or could be assessed against a taxpayer for any other tax types are not eligible for waiver under the Amnesty Program. (Technical Information Release 09-3, Massachusetts Department of Revenue, February 19, 2009)