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Electronic Filing
Become e-file Provider
Become e-file Provider
Corp eFile Handbook
Necessary Paper Forms

Electronic Filing Program
Forms and Instructions
Personal Taxes
Business Taxes
Professionals Tax Information
Tax Regulations
Tax Legislation Summary
Administrative News
Federal Decoupling
Revenews

General Tax Information
Personal Income Taxes
Estate Taxes
Business Taxes
Property Taxes
Compliance Information
Filing Inquiry Notice
Income Tax Notice
Penalty and Interest
Hearings and Appeals
Compliance Division
Online Services
bFile - Business Taxes
Individual Extensions
Business Extensions
Refund Status
Tax Calculators
Unclaimed Funds Search
more…
Tax Pro Assistance
Frequently Asked
Questions
Contact Us
Local Branch Offices
Maryland Relay
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Your Rights Regarding Audits
You have the right to...
- have your return examined in a manner reasonably
convenient to you.
- a written explanation of the audit, hearing or
collection process.
- represent yourself or have someone represent you
when your return is examined.
- know which records you will need to verify your
return or support your claim prior to any audit
or collection meeting.
- know the reasons for any proposed change in your
tax liability and to receive an explanation of
anything you do not understand.
- receive a written notice detailing any
adjustments made to your return and stating any
balance due or additional refund developed.
- a reasonable payment plan if you owe additional
taxes. The Comptrollers Office must protect
the states interest when offering a lengthy
payment plan by recording a tax lien in the
appropriate circuit court.
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