Fill in the oval on Schedule HC when filing your taxes to request an appeal. Details and instructions can be found here. At this point, you are just filling the oval stating that you want to appeal.
You will receive a Statement of Grounds for Appeal (SOG) in the mail from the MA Department of Revenue. Please complete that form when you receive it. You will have a limited time to respond once you receive the Statement of Grounds for Appeal, so please pay attention to the date in the letter.
Submit this Notice from the Plan with your Statement of Grounds for Appeal to the MA Department of Revenue.