If you do not respond to the first notice, you will receive an assessment notice that will include substantial penalty and interest charges. Under Maryland law, the assessment notice is presumed correct, and you would be required to file and appeal and request a hearing within 30 days of the assessment in order to dispute the amount due. Collection procedures will begin after the expiration of the 30-day period to appeal the assessment.
Your assessment will depend on the amount of taxes that we believe you owe. Maryland law requires us to charge interest at the annual rate of 12 percent and it will be calculated from the date the return was originally due. Penalty charges for late payments can be up to 25 percent of the amount of tax you owe.
If you do not settle your account promptly after you receive an assessment notice, legal action will begin that may include filing a property lien or attaching your bank accounts and salary, or referring your account to an outside collection agency.
You can file an appeal and Dispute It! within 30 days of an assessment.