An offer of judgment made under the provisions of the Massachusetts Rules of Civil Procedure or the District-Municipal Courts Rules of Civil Procedure which is not accepted shall not be evidence against the party making it, either in a subsequent proceeding in the action in which it is made or in another action or suit.
Mass. Gen. Laws ch. 231, § 88
Effect of unaccepted offer of judgment
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.