Maryland Personal Income Tax Notices

If your client has been assessed for Maryland taxes or fees, or denied a refund claim or tax license, your client can request an appeal to be heard before an administrative hearing officer from the Hearings and Appeals Section of the State Comptroller's Compliance Division.

The Hearings and Appeals Section handles tax cases involving:

admissions and amusement
Bay restoration fees
employer withholding
income
motor fuel
motor carrier
sales and use
tire recycling fees
tobacco
unclaimed property

Request appeal

Your client has the right to file an appeal if he or she is assessed tax or a refund is denied. If your client has received a notice, follow the instructions in the notice to determine what you need to do to either resolve the issue or file an appeal. Appeal requests must be in writing and may be requested online or e-mailed to cdhearings@comp.state.md.us. Written requests must be mailed to the Hearings and Appeals Office, 301 West Preston Street, Room 315, Baltimore, MD 21201.

Informal hearing

The first step in the appeal process is an informal hearing. An informal hearing is a structured meeting between your client and a hearing officer who is designated by the comptroller to review any issues in dispute.

Your client must bring photo identification to the hearing. Your client may bring an attorney, accountant, bookkeeper, or anyone else who has knowledge of your client's case and can assist in your client's presentation. If your client elects to have someone appear for your client at the informal hearing, that representative may be required to submit a power-of-attorney granting him or her authority to represent your client in the proceeding. Your client may also bring witnesses he or she feels are necessary to the case, and your client may request the hearing officer to subpoena other witnesses. The subpoena request must be in writing, received at least ten days before the hearing, and include an explanation of why the subpoena is necessary. Subpoenas are sent via first class mail unless your client makes other arrangements.

Depending on the type of hearing, the comptroller may have other representatives in attendance at your client's hearing. For example, if the case is based on an examination of your client's books and other records, the auditor who examined them and/or the auditor's supervisor, is expected to attend. For cases arising from collection activity, a representative from the collection section will usually attend.

At the informal hearing, your client may present any position regarding the case, and the hearing officer will consider any relevant information presented in support of your client's position. Assessments and refund denials are presumed to be correct, and your client has the burden of proving otherwise. Therefore, your client should be fully prepared to address all of the issues he or she intends to raise and have handy all of the records and documents that support your client's positions. Copies are usually acceptable, and anything your client submits will be returned if your client asks for it after the case is concluded.

The hearing officer may question your client and your client's witnesses as well as the auditor to clarify any issues your client may raise. The hearings are recorded, and witnesses may be placed under oath.

Postponements

If your client has good cause, your client may request to postpone the date of the hearing by submitting a written request at least five business days before the scheduled hearing date. Your client may be required to document any scheduling conflicts.

Authority

The comptroller's authority is granted through งง13-508 and 13-904 of the Tax-General Article, Title 17 of the Commercial Law Article and COMAR 03.01.01.04, .03.01.01.05, and 03.05.02.03. Appeals from the final determination of the hearing officer should be directed to the Maryland Tax Court.