The Massachusetts Department of Revenue (“MA DOR”) is offering a limited opportunity for taxpayers who have failed to register, failed to file a tax return, and/or failed to report the full amount of tax owed on a previously filed return to come forward and correct their tax filings without incurring any tax penalties (“MA Tax Amnesty 2016”). Taxes covered under the MA Tax Amnesty 2016 include income, corporate excise, and sales and use taxes. Amnesty covers all tax periods through December 31, 2015. Taxpayers participating in the amnesty will benefit from a three-year limited lookback period.