Well, if it starts like this:
Department of Revenue Rep: Ma'am what tax are you calling about? It states there on your notice.
Me: It's the tax with a code 321.
Rep: I see, it's UBIT. Ma'am do you know what's a UBIT tax?
Rep: What kind of a tax is that? I never heard of it.
That should've been my cue to ask for a transfer to a different rep or a supervisor, but theoretically, the kind of tax they were charging my company shouldn't have made a difference in this instance. So I proceeded to explain what kind of tax UBIT was and explained that we have already paid it; therefore, we were perplexed as to why we were billed again by the Department of Revenue.
Rep: You filed twice, that's why we billed you. Ignore the notice until we sort this whole thing out.
Me: We did not file twice. Why would we?
Rep: Ma'am, I see here that we received two filings from you, and paid UBIT, I don't even know what this is, only once. (I wish I were making this up or exaggerating.)
Me: We filed once and another piece was just correspondence. Not sure why it went into your system as another filing. So what should I do now to avoid double tax?
Rep: Send us a letter explaining that you filed twice and ask us to deleted the second filing.
Me: But we did not file twice!
Rep: Ma'am, I'm not going to beat here around the bush all day long. You filed twice and that is that. That's what I am seeing in the system.
Me: How do I know you will delete the letter and not the tax return or won't treat this piece of correspondence as the third filing? And what should I do, ignore the notice or write a letter?
Rep: Ma'am, I already told you everything.
At this point I admitted defeat, after all if the rep from the Department of Revenue told you that you filed twice, he simply cannot be wrong; you might have done it in your sleep or suffered a short term memory loss, but you surely did it. Because it's right there, in the system. And no one argues with the Department of Revenue and the system.
Me: Well, thank you for your help. By the way, what is your name? You never introduced yourself.
Me: Bill, do you have a last name? Or some sort of ID that would uniquely identify you?
Rep: I don't give out my last name. We don't have IDs. I am the only Fred in the Customer Service Bureau.
And finally the ray of sunshine! On behalf of all tax paying entities in the state of Massachusetts, I say thank God that there's only one Bill working for the Department of Revenue.
P.S. After some consideration, I called back and got someone polite and competent. The matter is now resolved.