Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

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 Comptroller's Office must protect the state's interest when offering a lengthy payment plan by recording a tax lien in the appropriate circuit court.

Links for Taxpayer Rights
Citizen Assistance
Taxpayer Rights
  Basic Rights
  Request a Hearing
  Your Rights Regarding Audits
  Your Rights Regarding Refunds
  Your Rights Regarding Appeal
  Privacy Statement
Download for Adobe Reader Homepage