Tldr; should a 3 unit Condo Association in Massachusetts be paying corporate excise tax?

Hello, as filing our association taxes last year, we received a corporate excise tax bill for the state minimum of $456.

Our previous tax attorney suggested we become incorporated, as our previous tax identity status was 'difficult to file for' and he was annoyed, apparently.

I only took over the condo fund last year, and I payed the tax bill, assuming I had to.

When I went to get the taxes done this year, and paid the preparer, I asked if the completed form listed the tax liability, as we were penalized for paying it late last year.

She said we don't owe any taxes, and shouldn't have gotten a bill. She said she would email me a form to fill out and mail to get refunded the amount and if I get another bill this year to let her know.

Yet to get the form from her, have emailed her twice as a follow up, and Mass Tax connect shows we owe the minimum corporate excise tax again this year.

I've sent a couple messages through Mass Tax Connect, and who ever is corresponding with me either doesn't understand what I'm asking or is willfully misinterpreting my questions.