Mass. Gen. Laws ch. 14 § 1
There shall be a department of revenue, in this chapter called the department, which shall be organized into administrative units as established by the commissioner and as may be established in or assigned to the department by the secretary of administration and finance; provided, however that there shall be a division of inspectional services, independent of any other administrative unit, an office of problem resolution, a division of local services, including a bureau of local assessment and a bureau of accounts to be headed by a director of accounts, and a division of child support enforcement. Each division shall be headed by a deputy commissioner and the bureau of accounts shall be headed by a director. Each deputy commissioner, each chief of bureau and the director of the bureau of accounts shall be appointed by the commissioner with the approval of said secretary, and may be removed in like manner; each shall be a person of ability and experience, and shall devote his entire time to the duties of his office; provided, however, that the positions as deputy commissioners, chiefs of bureaus and director shall not be subject to the provisions of chapter thirty-one or section nine A of chapter thirty.
Since the tax revenues that support a free and open government depend upon a tax system in which its citizens have the highest degree of public trust and confidence, it is hereby declared that the promotion of such trust and confidence in the department of revenue is a paramount public purpose; that the administration of tax laws of the commonwealth shall be free from any influence that may compromise, or appear to compromise, its objectivity in any manner whatsoever; that the duties and responsibilities assigned to such department shall be carried out with the highest standards of professionalism and ethical behavior; and that its officials and employees shall act with integrity, impartiality and equality, without regard to political concerns. It is hereby further declared that the provisions of this chapter be interpreted and administered in a manner that will foster these goals; that such department attract skilled and proficient personnel through the development and continuing implementation of career advancement and promotion exclusively on the basis of excellence, and that both the public and the employees of such department be made clearly and unequivocally aware of the necessarily high standards of conduct required by and applicable to the administration of the tax laws.
The commissioner may designate a competent employee in the bureau of accounts to perform the duties of the director of accounts in case of his absence, death or disability; and notes of counties, towns and districts, when certified by such employee, shall have the same validity as if certified by the director.
There shall be within the department of revenue, but not subject to its control or supervision, the appellate tax board established by section one of chapter fifty-eight A.
There shall be within the department of revenue, but not subject to its control or supervision, the office of tax policy analysis established by section 1 of chapter 58B.
Mass. Gen. Laws ch. 14, § 1