PETITION FOR APPEAL OF STATE TAX ASSESSMENT
(Maryland Tax Court – Administrative Tribunal)
[// GUIDANCE: This template is drafted for use in appealing a Maryland state tax assessment (income, sales & use, withholding, etc.) to the Maryland Tax Court (“MTC”). Customize all bracketed terms and verify procedural timeframes against the most current Maryland statutes and regulations before filing.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions (Grounds & Relief Requested)
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
- Certificate of Service
1. DOCUMENT HEADER
BEFORE THE MARYLAND TAX COURT
State of Maryland
Docket No.: [DOCKET NO.]
In the Matter of:
[TAXPAYER LEGAL NAME],
Petitioner,
v.
COMPTROLLER OF THE TREASURY OF MARYLAND
(or appropriate Agency),
Respondent.
Petition for Appeal of Tax Assessment
Effective Date of Petition: [MM/DD/YYYY]
Jurisdiction: Maryland (Tax-General Article & MTC Rules)
Recitals
A. On [DATE OF ASSESSMENT], Respondent issued Assessment No. [ASSESSMENT NO.] against Petitioner in the amount of $[AMOUNT] (the “Assessment”).
B. Respondent’s Final Determination was mailed on [FINAL DETERMINATION DATE].
C. Petitioner timely files this Petition pursuant to Md. Code Ann., Tax-Gen. § 13-510 and the Maryland Tax Court Rules to contest the Assessment.
2. DEFINITIONS
For purposes of this Petition, capitalized terms have the meanings set forth below:
“Assessment” – The tax assessment identified in Recital A, including interest and penalties.
“Burden of Proof” – The obligation of Petitioner to establish by a preponderance of the evidence that the Assessment is erroneous.
“Collection Stay” – A stay of enforced collection activities pursuant to MTC Rule [RULE NO.] and applicable statutes, pending final disposition of this appeal.
“Comptroller” – The Comptroller of the Treasury of Maryland, or delegate.
“Petitioner” – [TAXPAYER LEGAL NAME], including any successors or assigns permitted under law.
“Respondent” – The State of Maryland acting through the Comptroller (or agency that issued the Assessment).
“Tax Court” – The Maryland Tax Court, an independent administrative tribunal.
3. OPERATIVE PROVISIONS
3.1 Jurisdiction & Timeliness
Petitioner alleges that this Petition is timely filed within thirty (30) days of the mailing date of the Final Determination, satisfying Tax-Gen. § 13-510(c).
3.2 Grounds for Appeal
a. Respondent erroneously calculated taxable base by including non-Maryland-source income of $[AMOUNT].
b. Respondent improperly disallowed deduction/credit for [DESCRIPTION], contrary to Tax-Gen. § [SECTION] and COMAR [SECTION].
c. Penalties imposed under Tax-Gen. § 13-701 were arbitrary and capricious.
[// GUIDANCE: Add or delete grounds as necessary. Each ground should state the specific statutory/regulatory basis and factual support.]
3.3 Relief Requested
Petitioner requests that the Tax Court:
1. Vacate or reduce the Assessment to $[ADJUSTED AMOUNT];
2. Abate all related interest and penalties;
3. Grant a Collection Stay pending final resolution; and
4. Award such other relief as justice requires.
3.4 Conditions Precedent
All administrative prerequisites to filing this Petition have been satisfied or waived.
4. REPRESENTATIONS & WARRANTIES
4.1 Petitioner is duly organized and in good standing under the laws of [STATE OF FORMATION] and authorized to do business in Maryland.
4.2 The undersigned signatory has full authority to execute and file this Petition on behalf of Petitioner.
4.3 All factual statements herein are true, correct, and complete to the best of Petitioner’s knowledge, information, and belief.
4.4 These Representations & Warranties survive dismissal, withdrawal, or final adjudication of this appeal.
5. COVENANTS & RESTRICTIONS
5.1 Petitioner shall promptly furnish Respondent and the Tax Court with any additional documentation reasonably requested in connection with this appeal.
5.2 Petitioner shall notify the Tax Court within five (5) business days of any bankruptcy filing, dissolution, or material change in ownership that could affect standing.
5.3 Petitioner will not transfer or encumber assets with intent to hinder collection should the Assessment be affirmed.
6. DEFAULT & REMEDIES
6.1 Event of Default
Failure by Petitioner to (a) prosecute this appeal in good faith, (b) comply with discovery orders, or (c) adhere to briefing schedules shall constitute an Event of Default.
6.2 Remedies
Upon Event of Default, Respondent may move to dismiss the Petition with prejudice, lift any Collection Stay, and pursue immediate collection of the Assessment.
6.3 Attorneys’ Fees
The prevailing party may seek reasonable attorneys’ fees and costs as permitted under Maryland law.
7. RISK ALLOCATION
7.1 Indemnification
Petitioner acknowledges that, under Maryland law, the burden of proof rests with the taxpayer; accordingly, Petitioner shall bear all costs arising from inadequate substantiation or documentation.
7.2 Limitation of Liability
Respondent’s liability, if any, is statutorily limited to the amount of tax, interest, and penalties erroneously assessed.
7.3 Force Majeure
Deadlines may be extended for events beyond a party’s reasonable control, including natural disasters, acts of war, or governmental shutdowns affecting the Tax Court.
8. DISPUTE RESOLUTION
8.1 Governing Law
This Petition and any related proceedings are governed by the Tax-General Article of the Annotated Code of Maryland and the regulations promulgated thereunder.
8.2 Forum Selection
Exclusive jurisdiction and venue lie with the Maryland Tax Court, sitting in Baltimore, Maryland.
8.3 Arbitration
Limited: Only post-decision monetary disputes arising out of settlement negotiations—not core tax liability—may be submitted to binding arbitration upon mutual consent of the parties.
8.4 Jury Waiver
To the extent a jury trial might otherwise be available on appeal, the parties knowingly and voluntarily waive the right to a jury, subject to statutory limitations.
8.5 Injunctive Relief
Nothing herein limits the Tax Court’s authority to grant or deny a Collection Stay or other equitable relief.
9. GENERAL PROVISIONS
9.1 Amendment & Waiver
This Petition may be amended only by written motion granted by the Tax Court. Waiver of any provision requires express written consent of the opposing party and approval by the Tax Court.
9.2 Assignment
Neither party may assign rights or obligations under this Petition except as provided by law.
9.3 Severability
If any provision is held invalid, remaining provisions shall remain in full force to the extent practicable.
9.4 Integration
This Petition, together with all exhibits and statutory attachments, constitutes the entire filing relating to the Assessment.
9.5 Electronic Signatures
Pursuant to Md. Code Ann., State Gov’t § 10-132, electronic signatures are deemed original for all purposes.
10. EXECUTION BLOCK
Respectfully submitted this _ day of _, 20__.
[NAME OF COUNSEL]
Maryland Bar No. [BAR NO.]
[LAW FIRM NAME]
[ADDRESS]
[PHONE] | [EMAIL]
Counsel for Petitioner
[TAXPAYER REPRESENTATIVE NAME & TITLE]
For: [TAXPAYER LEGAL NAME]
[// GUIDANCE: Attach notarization if Petitioner’s verification is required for corporate entities; individual taxpayers generally sign under penalties of perjury rather than notarize.]
11. CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this _ day of _, 20__, a copy of the foregoing Petition for Appeal of Tax Assessment, together with all exhibits, was served via [METHOD OF SERVICE] upon:
Office of the Attorney General
Maryland Department of Revenue Litigation
[ADDRESS]
[NAME OF COUNSEL]
[// GUIDANCE:
- Filing Deadline – Confirm the 30-day statutory deadline under Md. Code Ann., Tax-Gen. § 13-510(c).
- Exhibits – Always attach (a) the Notice of Assessment, (b) Final Determination letter, and (c) proof of timely mailing/receipt.
- Collection Stay – File a separate Motion for Stay if relief is not automatic; include proposed order.
- Discovery – The MTC permits interrogatories, document requests, and depositions; incorporate discovery plan in the initial scheduling conference.
- Settlement – The Comptroller’s Office may negotiate settlements pre-hearing; document any concessions in writing.
- Further Appeal – Final decisions of the MTC are appealable to the Circuit Court for Baltimore City (or taxpayer’s county) within thirty (30) days under Md. Rules Title 7, Chapter 200.
]