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Hi. On Sep. *, **** I sent a MA DOR Form *-ES due **** by certified mail to PO Box ***** Boston *****-****. On Sep **nd the payment was returned to me by the post office on as "undeliverable as addressed".**I see from this MA DOR website (https:**www.mass.gov*service-details*mailing-addresses-for-massachusetts-tax-forms) that the actual PO Box is *****. So I will resend the payment to this address.**My question is will I be subject to a late penalty fee under the circumstances?**Incidentally, the incorrect address came from envelopes prepared by my tax accountant and, ironically, I have used them twice already this year and the payments went through just fine. Go figure. ****** Lozeau
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