This letter notifies the taxpayer that they have not filed required tax return(s) and requests that those tax returns be filed. If the taxpayer disagrees with the notice, they should contact our office to provide an explanation as to why they did not need to file tax returns for the period(s) noted or prove that they did in fact file a return as required.

This letter is issued as part of the audit process and precedes issuance of an Assessment. If you receive a Notice and Demand letter, you must respond to the letter by contacting the Compliance Division at the address or phone number noted in the letter.

This letter informs you that you have unpaid state debt and because of this, your vendor payment is being held in the event you fail to satisfy the debt promptly. The letter provides details of which state agency you owe and gives you 10 days to pay off the debt; if the debt is not paid withing that timeframe, the Comptroller may apply your vendor payment to said debt, as Maryland law prohibits the issuance of any vendor payments if the vendor has outstanding state debt.

This letter informs the taxpayer that payment in full has not been received for outstanding amount(s) of tax, penalty, and interest due. The Statement of Account constitutes demand for payment for the period(s) referenced.

This is a formal tax assessment which advises of the tax, penalty, and interest amounts assessed for a given period(s). The Assessment Notice also provides appeal rights to the taxpayer in the event they disagree with the assessment; any appeal must be filed in writing with the Comptroller’s Appeals Division within 30 days of the Assessment’s date of issuance.

This letter informs you that all or part of your vendor payment has been offset and applied to an outstanding state debt. The letter is sent after a Notice of Vendor Payment Hold. You can avoid the offset of vendor payments by entering and remaining current with a payment agreement. However, the balance must be paid in full to avoid the offset.