The MASSIE Method: A Smarter, Easier R&D Tax Credit Process

The IRS has made one thing clear: R&D tax credit compliance is only getting tougher. With stricter documentation rules, heightened audit scrutiny, and evolving Form 6765 requirements, enterprise tax teams can’t afford generic, high-friction processes.

That’s why the MASSIE Method was created.

Built on best practices from over 200 of America’s top companies, the MASSIE Method is our proprietary five-phase process for helping large organizations claim—and defend—their research credits. It’s proven, efficient, and built to make life easier on both the subject matter experts (SMEs) and the tax department.

What Is the MASSIE Method?

The MASSIE Method is more than a workflow—it’s a philosophy. Our goal is to make the R&D tax credit process easier, more accurate, and more defensible from day one.

It starts by integrating with your systems and workflows—not forcing you to adapt to ours. We don’t just rewrite what SMEs say. Instead, we help them write it themselves—with support, training, and tools designed around how they already work.

The Five Phases of the MASSIE Method

1. Architecture

We begin by designing the study from the ground up. This phase identifies:

• Where innovation is happening
• What systems already contain useful data
• Who your SMEs are and how they work
• How to best collect and validate documentation

We also build your Innovation Roadmap and Project Charter. No guesswork. No duplication. Just a plan that respects your people and delivers results.

2. Kickoff

With the foundation set, we align stakeholders across tax, finance, engineering, and IT. We share timelines, clarify roles, and ensure your SMEs know what’s coming.

Because we’ve studied hundreds of companies, we know what causes bottlenecks—and how to prevent them.

3. Quantitative Research

In this phase, we:

• Collect payroll, GL, and cost center data
• Identify nexus across legal entities
• Leverage automation tools where possible
• Map QREs and structure the workpapers

The result? Clean, defensible numbers with less manual effort—and regular tax estimate updates your Tax Team can rely on.

4. Qualitative Research

This is where most firms fail. But it’s where MASSIE excels.

Instead of extracting write-ups from engineers through time-consuming interviews, we empower SMEs to complete their own narratives using:

• Pre-populated spreadsheets
• Customized prompts and buzzwords from their own industry
• Videos to walk them through the process
• Tailored SME experiences

Each SME can also upload supporting documentation directly to their assigned cloud folder—no passwords, no back-and-forth emails, no chaos.

5. Final Review

Once the data is in, we consolidate everything into an Electronic Final Report. This includes:

• A complete Evidence Matrix
• Four-Part Test support for each project
• Form 6765 prep and review
• Secure cloud storage for all supporting docs

We also send a thank you letter to all key participants—and their managers—recognizing their contribution to the project’s success.

How the MASSIE Method Makes It Easier

Our entire approach is built around one core idea: make it easier.

• Easier on the SME: They complete narratives in their own words, on their own time, using tech they already know.
• Easier on tax teams: Our analysts handle help desk questions. You get full transparency into project status, without a flooded inbox.
• Easier during audits: Documentation is contemporaneous, well-organized, and mapped to IRS expectations.

We’ve even engineered our own tools:

• Collaboration Hub: Send customized SME prompts to 10 or 10,000 people in minutes
• SME-OneTouch Tool: One-click entry, documentation mapping, and time tracking

Results That Speak for Themselves

When companies adopt the MASSIE Method, they:

• See higher participation from technical teams
• Unlock larger, more accurate credits
• Experience smoother, less stressful audits
• Build a repeatable process that improves every year

Why Leading Companies Choose MASSIE

Fortune 500 companies work with MASSIE to refine and adopt best practices for R&D tax credit compliance. They don’t just want a vendor. They want a partner who understands complexity, respects their time, and delivers well organized support that stands up under pressure. That’s what the MASSIE Method provides.

Final Thoughts

At MASSIE, we don’t believe in rinse-and-repeat studies. We believe in building systems that work.

The MASSIE Method reflects everything we’ve learned from two decades of collaboration with the top R&D organizations in the country. It’s flexible, robust, and built for the real world.

If your team is ready to simplify your R&D credit process, schedule a meeting. Let’s put the MASSIE Method to work for you.

Peter Green

As MASSIE’s CEO, Peter is responsible for the company’s growth and client experience initiatives that make the R&D tax credit process easier, generating larger credits and ensuring smoother audits. His innovative strategies at MASSIE, ...