If you believe the auditor is being unreasonable or you have problems with the audit process that the auditor cannot resolve, you should contact the auditor's supervisor at 410-767-1501 in the Baltimore area or 1-800-492-1752 if the business is located outside the Baltimore area. In most cases, the field audit supervisor can resolve the problem and get the audit process moving.
If you disagree with the results and the auditor cannot resolve the disputed issues, the auditor will explain to you how to file an appeal. The first appeal step for most tax types is an administrative hearing. If the issues are not resolved in an administrative hearing then the audit results can be appealed to the Maryland Tax Court.