Compliance Division

The Compliance Programs Section is responsible for ensuring that individuals and businesses who have a legal obligation to file returns for income tax, sales and use tax, admissions and amusement tax and bulk sales tax comply with the filing requirements. The section is also responsible for verifying the validity of tax return information.

The work of the Compliance Programs Section is carried out through the following three units.

The Business Nexus Unit determines if a taxable nexus or connection exists for Corporate Income Tax and/or Sales and Use Tax purposes. The unit also handles complaints received from taxpayers, adjustments to Corporation Returns based on the federal RAR program, the review of the forms 507(s), various Sales and Use Tax audit programs, Tobacco Tax audits and the issuance of temporary sales tax and amusement tax licenses. You may contact the Business Nexus Unit at the contact information provided below for any questions concerning their audit program notices or liabilities and for questions concerning the need for temporary Sales & Use and Amusement tax licenses.

• Learn About Business Tax Compliance
• Why Do I Owe?
• I Received A Tax Notice

The Individual Nexus Unit covers various programs in relation to Maryland State Taxes. Its functions are used to cover all bases of individual taxes when dealing with residents and non-residents of Maryland. The majority of these programs are Federal Match Programs, some system created and some manual. Several programs are used to determine if a resident is required to file taxes with Maryland, comparing adjusted gross incomes, and withholdings reported by taxpayers. These programs are created to ensure the State of Maryland is in compliance with the most up to date tax laws and tax regulations. If you have questions about how we determined the tax problem, notices you received, or why you owe, contact the Individual Nexus Unit.

• Learn About Business Tax Compliance
• Why Do I Owe?
• I Received A Tax Notice

The Tax Investigation Unit's primary functions are to conduct civil audits, criminal investigations and establish liabilities for individuals who have an income tax filing requirement but fail to file a Maryland income tax return. This unit conducts audits based on the federal RAR program and independent audits in which they ask the taxpayer to substantiate various items reported on their personal income tax returns, including but not limited to income, expenses, modifications, itemized deductions, exemptions and various credits. In addition, this unit handles Identity Theft cases resulting from any of the programs processed by the Compliance Programs Section. You may contact the auditors in this unit with questions or concerns at the contact information provided below.

The Business Tax Audit Section is responsible for auditing businesses in Maryland for all taxes and fees administered by the Comptroller, to ensure compliance with Maryland revenue laws. These include sales and use, admissions and amusement, corporate, motor fuel, alcohol, tobacco taxes, boxing and wrestling taxes, unclaimed property and the tire fee. The section also is responsible for verifying the validity of certain business tax refund claims. Learn more about the Business Tax Audit process on the Maryland Taxes Web site using the following links:

• My Business Was Audited
• The Audit Process
• Resolving Audit Problems
• Types of Audits We Conduct
• Audit Resources

Hearings and Appeals is the section that handles administrative appeals from taxpayers who have been assessed for taxes or unclaimed property, denied a refund claim, or denied a tax license. The case is heard before an administrative hearing officer employed by the Comptroller.  Learn more about how you can dispute your tax problems by visiting the Maryland Taxes Web site using the links below:

• Appeals
• Your Rights as a Maryland Taxpayer

The Collections Section is responsible for collecting deficient and delinquent taxes of various types including personal income, admissions and amusement, corporate income, sales and use, employer withholding and tire fees. Learn more about how the collections programs for individual and business taxpayers on the Maryland Taxes Web site using the following links:

Business Taxpayers

• What Happens if I Don't Pay?
• Business Tax Payments

Individual Taxpayers

• Individual Tax Collection Notices
• What Happens if I Don't Pay
• Individual Tax Payments

The Unclaimed Property Section takes possession of unclaimed property and attempts to locate rightful owners. Property includes stocks, bonds, checking and savings accounts, contents of safe deposit boxes, insurance proceeds, etc., but excludes real property. Learn more about Unclaimed Property here on the Comptroller of Maryland Web site at the following links:

• Find It!
• Claim It!
• Report It!

The Fiscal Administration Section is responsible for support functions for the Compliance Division including payroll, time keeping, budget, purchasing, processing certain refund transmittals, and mail service. This section also provides for taxpayer assistance with tax collection for the sale of new mobile homes.

The Accounting Section controls all cash receipts, tax returns, the processing of sales and use tax credit refunds and FMIS accounting activity.

Voluntary Disclosure Agreements

Manager: Kyle St. Denny

Phone: 410-767-1555 or 1-888-674-0200

Fax: 410-767-1310

E-mail: cdvda@marylandtaxes.gov

Offer in Compromise

Manager: Kyle St. Denny

Phone: 410-767-1555 or 1-888-674-0200

Fax: 410-767-1310

E-mail: cdoic@marylandtaxes.gov

MVA Hold

Phone: 855-213-6669

Fax: 410-260-7710

Fax: 410-767-1310

E-mail: mvahold@marylandtaxes.gov

Offer in Compromise

Manager: Kyle St. Denny

Phone: 410-767-1555 or 1-888-674-0200

Fax: 410-767-1310

E-mail: cdoic@marylandtaxes.gov

Individual Income Tax

Manager: Sherray Miller

Phone: 410-974-2432 or 1-888-674-0016

Fax: 410-974-3053

E-mail: cdcollectionind@marylandtaxes.gov

Business Taxes

Manager: Paula Evans

Phone: 410-767-1655 or 1-888-614-6337

Fax: 410-333-7499

E-mail: cdcollectionbizz@marylandtaxes.gov

Manager: Edna Anderson

E-mail: cdcprograms@marylandtaxes.gov

Federal/State Matching Programs

Phone: 410-767-1966 or 1-800-648-9638

Fax: 410-767-1924

Business Non-filers

Phone: 410-767-1582 or 1-800-648-9638

Fax: 410-767-1924

Bulk Sales Tax

Phone: 410-767-1941 or 1-800-648-9638

Fax: 410-333-7749

Temporary Licenses

Phone: 410-767-1543 / 410-767-1531 or 1-800-648-9638

Fax: 410-333-7749

Manager: Benjamin Miller, Jr.

Phone: 410-767-1501 or 1-800-492-1752

Fax: 410-333-7744

E-mail: cdfieldaudit@marylandtaxes.gov

Manager: Mark Peery

Phone: 410-767-1572 or 1-888-615-0268

Fax: 410-333-7745

E-mail: cdhearings@marylandtaxes.gov

Manager: Maheshwar Seegopaul

Phone: 410-767-1700 or 1-800-782-7383

Fax: 410-333-7150

E-mail: unclaim@marylandtaxes.gov

Manager: Joanne Lee

Phone: 410-767-1326

Fax: 410-767-1310