Massachusetts Appeals Court February 23, 2010, No. 08-P-2104 (Central Water District Associates v. Commissioner of Revenue)

Vuono, J.

This is an appeal from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of applications by the taxpayer, Central Water District Associates, Limited Partnership (CWDA), for abatement of $503,653.52 in penalties for failure to file partnership tax returns for the years 1979 through 2001.1 We affirm.

*312Background.