For taxpayers affected by the recent gas explosions in Andover, North Andover, and Lawrence, the Massachusetts Department of Revenue recognizes that taxpayers in these areas might be unable to comply with their filing or payment due dates that occurred on or after the date of the explosions. The Department would like to assist taxpayers as much as possible.  Consequently, the Department will waive any penalties associated with any late-filed return or payment that was due on or after September 12th and before October 1st. The Department will waive penalties for one month, and will later revisit whether any further extensions should be granted. If any taxpayer in the affected areas receives a penalty for this period they should reach out to us at (617) 887-6367.