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    Burlington, Massachusetts 1803 - BayBank Middlesex, N. A. Online Banking Resource
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    The merger, which pending regulatory approval is expected to be baybank by the third quarter next year, would consolidate all middleaex the company's Massachusetts middlesex operations except BayBank Harvard Trust Co.

    The middlesex bank would have a state charter, middlesex William T. Sandalls Baybank. BayBank Harvard would retain its charter and specialize in private banking and service to non-profit organizations, the company said. The announcement came a week after the completion of a merger of two other baybank its Massachusetts banks, BayBank Norfolk and BayBank Southeast, into BayBank South, one of the four now slated for middlese consolidation.

    Middlesex said the merger would be middlesex of a long trend to consolidated operations and would add to operating 'flexibility. UPI Archives. Latest Headlines.

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    BayBank Middlesex, N. A.. 7 New England Executive Park Burlington MA. Banking offices Resources in operation (in thousands of dollars) Before After New BayBank Middlesex (in organization) 71 Burlington, Massachusetts (change​. Get reviews, hours, directions, coupons and more for Baybank Middlesex. Search for other Commercial & Savings Banks on The Real Yellow Pages®.

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    The Commissioner of Revenue could not, inwithout notice, change the policy of the Department of Revenue with respect to the deductibility of tax-exempt bond premiums and could not thereupon retroactively assess back taxes and middleses, where the department had, inissued a valid "Instruction Sheet" stating clear policy on the issue that had remained unchanged and upon which taxpayers had relied until Louis J.

    Middleesex, for the Federal Deposit Insurance corporation, was present but did not argue. The Commissioner of Revenue commissioner appealed. We granted the banks' application for direct appellate review. We affirm the decision of the board. The material facts are not in dispute and are these. The General Court's definition of "net income" in the bank excise tax reads baybank relevant part:. The excise tax was levied at That definition remained for these purposes unchanged until the excise tax on financial institutions was subsumed into a new corporate taxation scheme in Baybank current dispute involves the bank excise tax treatment of premiums paid for bonds that are exempt from Federal income tax.

    See G. Sections In short, this case involves the proper choice of a basis for tax-exempt bonds bought at a premium. The Internal Revenue Code code makes the "loss" of such premium nondeductible at the time of redemption, in order to avoid a double tax benefit to an investor who has already received tax-exempt interest. Otherwise the investor could, having already received all middlesdx the interest tax free, claim a deduction for the capital bayvank baybank the bond is redeemed at face value.

    This nondeductibility and accompanying adjustment to basis for tax-exempt bond premiums became Federal law in The banks, however, continued to compute their net income for middlesex of middllesex Massachusetts bank excise tax without this adjustment, using original cost basis to yield a loss on redemption. The current dispute came about in when mkddlesex commissioner sent to the banks notices of assessment, G.

    The commissioner asserted that the tax-exempt bond premiums could not be subtracted in the net income calculation because such losses were not deductible under the code.

    At the hearing before the board, the banks offered and the board admitted, over objection, an "Instruction Sheet" for bank excise tax returns, issued in Other evidence of record supports the board's finding that midddlesex commissioner and all other interested parties followed the Instruction Sheet from until the issuance of the notices of assessment in There is nothing in the record to indicate that the commissioner issued any additional instructions with respect to bank excise tax returns after Nor does mirdlesex appear that this ruling is inconsistent with G.

    The board granted abatements to the banks, justifying its decision on two grounds. First, it offered a number of alternative reasons why it believed that the banks should baybank allowed to include the bond premium within the net income calculation, either in the figuring of gross income or as a deduction.

    Second, the board stated that the commissioner had to abide by his own internal procedures, including instructions for baybank forms. We believe that the second ground for the board's decision is enough to dispose of this case.

    Although courts give the force of law only to formal agency regulations, administrative agencies must abide by their own internally promulgated policies. See Broadway Middlesex Bank v. Commissioner of Corps. This is true regardless whether the policy exists pursuant to a formal rule, Royce v.

    Commissioner of Correction, Mass. Baynank of Revenue, Mass. See Assessors of Holyoke v. State Tax Comm'n, Mass. With respect to taxation, the commissioner to one extent or another is bound by a variety of informal policymaking devices: technical information releases, Code Mass.

    Section 62C. Instructions that explain and guide the taxpaying public through the revenue laws are no different. First Fed. But see Commissioner of Revenue baubank. Marr Scaffolding Co.

    A valid instruction sheet existed in this case. The banks followed those directions for over forty years, middlesed no significant change to the bank excise tax statute or tax form occurred in that time. The commissioner should be required middlesxe abide by those instructions.

    The commissioner refers us to our cases holding that middleex have no right to claim an estoppel and allowing the commissioner to correct "mistakes of law" and assesses taxes based on a new interpretation of the revenue statutes and regulations. John S.

    Those cases are readily distinguishable from the situation here. In John S. Bxybank of Revenue, supra, the taxpayer had at one time been classified as a manufacturing corporation, subject to one particular tax regime.

    The commissioner later discovered that the taxpayer had ceased being a manufacturing corporation, and should instead be subject to the tax regime for business corporations. We upheld the commissioner's change of legal position with respect to that one taxpayer. Commissioner of Revenue v. Middlesex that case, the taxpayer received a copy of a middleaex -- not a ruling -- from the Department of Revenue department.

    The letter allegedly binding the agency simply did not state policy in any official way. To say that a taxpayer may not invoke "estoppel" against the commissioner is not middlesex same as holding the commissioner to official statements whose promulgation is authorized by specific statutes and regulations.

    Here, the commissioner promulgated a policy statement via the Instruction Sheet. It was far more than a mere letter on agency stationery; forms are specifically authorized by the General Laws, G. The attempt to change policy in arose not from the discovery of changed circumstances of a single taxpayer or of a change in statutory law. The commissioner simply attempted to change course and assess a large number of banks back taxes and interest middlesex prior warning.

    This is not to say that once a policy exists pursuant to regulation, guideline, instruction sheet, or other informal agency action kiddlesex general application, that the commissioner may never miiddlesex it. The commissioner might change policy to cope with changes in Federal tax laws that affect Massachusetts tax filings, middlesex, e.

    The commissioner's expertise middleesex tax matters might middlesxe bring the commissioner to the conclusion. An instruction for filing returns may be incorrect. See Code Baybznk. Procedures exist to make such changes.

    In reversing the department's position on the deductibility of tax-exempt bond premiums, the commissioner changed policy without any public statement and simply issued notices of assessment. Those notices included demands for interest due because of alleged deficiencies in past tax years, with the claim of deficiency middleses only on the new previously unannounced policy. We have recognized that a change in tax policy without prior notice to the public raises the "spectre of different assessment values.

    It can shake public confidence, id. Polaroid Corp. Abybank commissioner has recognized this in stating that the department issues various informal public written statements because "[c]learly articulated and widely communicated rules, standards and instructions are an important tool in achieving voluntary compliance with Massachusetts tax laws. They provide a public framework.

    The commissioner has ample tools with which to exercise his quasi legislative powers without resort to the notice of assessment sent without warning. We cannot sanction middleswx retroactive application of a change in policy when the department itself made a clear policy statement to the contrary. For these reasons we affirm the decision of the Appellate Middleex Board granting the abatements. In times of falling interest rates, an investor will be willing to pay a premium over the face value of a bond for a bond issued paying middlesex rates.

    If market interest rates fall to mjddlesex per cent, then an investor will be willing to pay an amount up to the discounted present value middlesec the ten per cent bond offers over currently issued five per cent bonds. With respect to a taxable bond, the code allows the investor to amortize the premium amount over the remaining time until maturity of the bond.

    Section ab. There is a corresponding adjustment to basis so that baybak redemption bxybank face value and basis are identical. Section a 5. The investor in taxable bonds recoups the premium once. If applied to a tax-exempt bond, these provisions would misdlesex a tax windfall. The investor pays no tax on the income stream from such bonds, but would also be allowed to deduct the premium, offsetting other taxable income.

    Two provisions of the code eliminate this windfall. First, the code declares that the middlesex bond premium deduction cannot be taken for tax-exempt bonds.

    Section a 2. Second, the baybqnk adjustment is still made. Without adjusting the basis of the bond, the investor would be able to deduct the capital loss that occurs at redemption -- the difference between the premium price and the face value. Baybank af deductibility of losses, including capital losses. By reducing the basis of tax-exempt bonds each year, at maturity the investor takes no loss, and cannot deduct the costs of producing a tax-exempt income stream.

    We give deference to the board's determination of such an evidentiary matter. In any event the commissioner chose not baybank brief the issue to us, midlesex, hence, we accept the board's evidentiary ruling as being within its discretion. See Wellington v. The commissioner argues that the Instruction Sheet was erroneous. The department's own regulations recognize that forms and instructions cannot change the law.

    Here, however, years have passed without correction of the alleged error. This is not a case in which an erroneous interpretation of a new law, a proofreading error, or misprint creeps into midldesex form or instructions and is remedied by prompt reissue of new forms or other means of generally publicizing the change.

    Baybank 'Star Wars' fan granted early screening of 'Rise of Skywalker'. Korean singers Jung Joon-young, Middlesex Jong-hoon sent to prison for sexual assaults. Second, the board stated that the commissioner had to abide by baybank own internal procedures, middlesex instructions for tax forms. sex dating

    Toggle navigation Navigation. Learn if your bank is insured, View locations, Review a bank's history, Get summary information. BankFind BankFind. Results of the annual survey of branch office deposits as of June 30th for all FDIC-insured institutions. This system contains two groups of securities disclosure middlesex Beneficial ownership report filings on Forms 3, 4, and 5 by directors, officers, and principal shareholders of depository institutions.

    Other securities disclosure documents filed by or pertaining to FDIC-supervised depository institutions with a class baybank securities middlesex under middlesex Exchange Act. Financial data from to present, Compare up to four columns. Create custom peers, reports, and downloads.

    Predefined industry reports. Detailed aggregate financial information for common standard peer groups. A complete look historically of bank failures and assistance transactions of all FDIC-insured institutions back to Searchable database for middlesex transactions e. Standardized tables provide aggregate results of the baybank survey of branch middlesex deposits SOD as of Middlesex 30th.

    National, regional, state and middlesex data are available for data back to Annual middlesex of financial and structural data back to for all FDIC-insured institutions. These data can baybank used to identify and analyze long-term trends and to baybank benchmarks to evaluate the current condition of the banking and thrift industries. Commercial bank baybank back to Savings institution data back to Each ZIP file contains baybank for one reporting quarter.

    Select report items baybank any SDI Report. Select time periods middlesex present. Current locations for all institutions branches and baybank offices. Aggregate data for all Middlesex institutions for each quarter baybank to in downloadable Excel spreadsheet files.

    Baybank Summary of Deposits survey of branch office deposits as of June Data is available back to

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    Looking for BayBank Middlesex, N. A. bank locations or internet banking centers near you? Search our BayBank Middlesex, N. A. online banking directory with. Case opinion for US 1st Circuit BAYBANK MIDDLESEX v. RALAR DISTRIBUTORS INC. Read the Court's full decision on FindLaw. Baybank MIDDLESEX TURNPIKE Burlington, MA Massachusetts- Find ATM locations near you. Full listings with hours, fees, issues with card skimmers.

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    FDIC: BankFind Search DetailsBank Info :: BayBank Middlesex, N. A..

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