[DannyBee]

This seems highly unlikely. I only spent one year of law school in MA, but i distinctly remember that any sort of prejudgment attachment required a court order.

[ta75757]

I'd believe that, I didn't do a thorough search. But the document that claims to describe Mass DOR collections doesn't cover it.

[DannyBee]

FWIW: I can find state tax liens with these names on it, but it may or may not be in any way relate to this.