Mass. Guid. Evid. 409
Subsection (a). This subsection is taken verbatim from G. L. c. 233, § 23D. See Gallo v. Veliskakis, 357 Mass. 602, 606 (1970); Casper v. Lavoie, 1 Mass. App. Ct. 809, 810 (1973). See also Denton v. Park Hotel, Inc., 343 Mass. 524, 528 (1962) (expressions of sympathy have "no probative value as an admission of responsibility or liability," and "[c]ommon decency should not be penalized by treating such statements as admissions"). But see Nunes v. Duffy, 101 Mass. App. Ct. 460, 463 (2022) (only statements of sorrow or apology are inadmissible, not admissions of fault or liability).
Subsection (b). This subsection is derived from Gallo v. Veliskakis, 357 Mass. 602, 606 (1970), and Wilson v. Daniels, 250 Mass. 359, 364 (1924). This subsection is based on the public policy of encouraging a person to act "as a decent citizen with proper humane sensibilities" without having to admit liability (citations omitted). Lyons v. Levine, 352 Mass. 769, 769 (1967). Statements that accompany offers of payment are not excluded under this section if otherwise admissible. See Gallo, 357 Mass. at 606 (defendant's statements of sympathy and that he would take care of the medical bills were inadmissible because they "had no probative value as an admission of responsibility or liability" [citations omitted]). Cf. G. L. c. 231, § 140B (evidence of advanced payments to injured person by insurer is not admissible to prove liability).
Subsection (c). This subsection is taken nearly verbatim from G. L. c. 233, § 79L (effective November 4, 2012).