Maryland Online Hearing Appeal Request
|Welcome to the Comptroller's Online
Appeal Request system. As a Maryland taxpayer, you have the
right to file an appeal if you are assessed a tax or fee, or
assessed interest and penalty charges, or if you are denied a
refund. If you get a notice from the Comptroller's Office and
have questions, please call the phone number printed on the
notice. A representative will help you determine what you need
to do to resolve the issue.
If you still dispute the tax
assessment or refund denial, you can file an appeal within 30
days of the mailing of the notice. The first step in the
appeal process is an informal hearing.
|Payment Plan Options|
|If you are not requesting that a
hearing be scheduled, but would like to enter into a payment
arrangement, please select the type of liability you wish to
- Individual Income Tax: By clicking the following link, you may
enter into a payment arrangement online using our
Individual Payment Agreement Request System.
- Business Taxes: Currently, the Comptroller of Maryland does not
have an online payment plan option for businesses. However,
you may use the
Online Hearing Request System
to expedite your request. You will be contacted by a
Comptroller representative within 10 days of your request to
arrange payment terms.
|Request a Hearing|
|By clicking the following link, you may request a hearing for an existing tax liability online
Online Hearing Request System.
If you are using this application for the first time, please read
The Online Hearing Appeal Request System does not currently support attachments. If you wish to submit supporting
documentation with your appeal request, please follow the instructions on the Notice of Assessment for submitting
an appeal via either e-mail or regular mail.
System Availability - The Online Service center is available 24 hours
a day, 7 days a week from any home, office, or public access point. However,
information may not be available during times of system maintenance.
For assistance, contact the Hearings and Appeals Unit of the Compliance Division, Monday
through Friday between 7:30 a.m. and 5:00 p.m. est. See our
Contact Us link.