Massachusetts Tax Lien Motion and Notice of Hearing is a legal document required by the state of Massachusetts when a taxpayer is delinquent in paying taxes. It is issued by the Department of Revenue and informs the taxpayer of the amount due and the date, time, and place of a hearing to determine whether a tax lien should be imposed. The Notice of Hearing will also list the types of evidence and testimony that can be presented at the hearing. There are two types of Massachusetts Tax Lien Motion and Notice of Hearing: 1) Non-Judicial Tax Lien Motion and Notice of Hearing, and 2) Judicial Tax Lien Motion and Notice of Hearing. The Non-Judicial Tax Lien Motion and Notice of Hearing is issued when the taxpayer does not dispute the amount due, while the Judicial Tax Lien Motion and Notice of Hearing is issued when the taxpayer does dispute the amount due and requests a hearing to present evidence and testimony to dispute the amount.