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



 
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