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Maryland Online Hearing Appeal Request

Welcome to the Comptroller's Online Appeal Request system. As a taxpayer, you have the right to file an appeal if you receive the following:
  • A notice of assessment for a tax, fee, interest or penalty charge; or
  • A notice denying your 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 date on the notice. The first step in the appeal process is the Comptroller's office will review your appeal and determine whether your appeal can be resolved without a hearing or if a hearing should be scheduled.

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 pay.
  • Individual Income Tax: By clicking the following link, you may enter into a payment arrangement online using our Individual Payment Agreement Request System. If needed, the Comptroller's individual tax collection section can be reached at cdcollectionind@marylandtaxes.gov or by phone at 410-974-2432.
  • Business Taxes: Currently, the Comptroller of Maryland does not have an online payment plan option for businesses. However, you can contact the Comptroller's business tax collection section at cdcollectionbizz@marylandtaxes.gov or by phone at 410-649-0633.
Request a Hearing

Due to a database outage from September 10, 2023, to September 11, 2023, any transaction entered through our system during that time may not have been processed. Please contact Taxpayer Services at 410-260-7980 if you think you were affected. We apologize for any inconvenience this disruption may have caused.

By clicking the following link, you may request a hearing for a notice of assessment or refund denial using our Online Hearing Request System.

If you are using this application for the first time, please read Instructions.

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 at cdhearings@marylandtaxes.gov 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.

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