What would be required for proof of attempt to electronically file prior to due date?
A10. Unless the failure to file and/or pay electronically is due to breakdown of the systems or equipment at the Massachusetts Department of Revenue, or other circumstances under which the Commissioner may exercise discretion to waive penalties, such as a copy of the log showing that a transmission was sent prior to the due date, the Department may assess late file and/or late payment penalties and interest.
