I have a client on a payment plan with the MA Dept of Unemployment. The taxpayer is a C-Corp. They were using an assisted payroll with quickbooks and believed that the filing was done through the payroll service, but it wasn't. They accumulated 120,000 in tax and interest and only 100 in penalties. The interest was half of the bill total at around 60k. Since they started the payment plan, the principal amount has been paid and only the interest remains. No further interest is accumulating since they don't charge interest on interest. I have checked the account online to verify that the remaining balance is only interest and that $100 in penalty. 

My question is, will the MA Department of Unemployment consider abatement of any of the interest. The Collection Officer said no but I would think that their job is to collect as much as possible. Has anyone had any experience with this? I can't find any revenue rules on this for MA and I can't seem to find any form to use to request abatement.