Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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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 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.

For additional information see My Individual Return Was Audited or My Business Was Audited.

Links for Taxpayer Rights
Taxpayer Assistance
Taxpayer Rights
  Basic Rights
  Your Rights Regarding Refunds
  Your Rights Regarding Audits
  Your Rights Regarding Appeal
  Request a Hearing
  Privacy Statement
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