Mass. Guid. Evid. 519
Subsection (a). This subsection is taken nearly verbatim from G. L. c. 62C, § 21(a). General Laws c. 62C, § 21(b), sets forth twenty-three exceptions, most of which pertain to limited disclosures of tax information to other government agencies or officials.
The commissioner also has authority to disclose tax information to the Secretary of the Treasury of the United States and certain tax officials in other jurisdictions. See G. L. c. 62C, § 22.
A violation of G. L. c. 62C, § 21, may be punishable as a misdemeanor. G. L. c. 62C, § 21(c).
The privilege applicable to State tax returns in the hands of the taxpayer is set forth in Finance Comm'n of Boston v. Commissioner of Revenue, 383 Mass. 63, 67-72 (1981). See also Leave v. Boston Elevated Ry. Co., 306 Mass. 391, 402-403 (1940). Nothing in this subsection prohibits the courts from requiring a party, in appropriate circumstances, to disclose tax documents to another party during the litigation process. See, e.g., Rule 410 of the Supplemental Rules of the Probate and Family Court (requiring certain parties to disclose "federal and state income tax returns and schedules for the past three [3] years and any non-public, limited partnership and privately held corporate returns for any entity in which either party has an interest together with all supporting documentation for tax returns, including but not limited to W-2's, 1099's, 1098's, K-1, Schedule C and Schedule E").
Subsection (b). This subsection is derived from Finance Comm'n of Boston v. McGrath, 343 Mass. 754, 766-768 (1962).
The conditional privilege against disclosure of the contents of Federal tax returns does not forbid disclosure of the defendant's failure to file such a return. A.C. Vaccaro, Inc. v. Vaccaro, 80 Mass. App. Ct. 635, 639-640 (2011).