The Maryland Tax Court is a court of limited jurisdiction that hears cases involving disputes over state and local taxes. It has the authority to review and rule on any action taken by the Comptroller of Maryland or any county or city authority. There are three main types of Procedures of the Maryland Tax Court: 1. Small Tax Claim Procedure: This procedure is available for taxpayers who wish to dispute a tax assessment of $10,000 or less. The taxpayer must first file a petition with the Tax Court and then present their case in a hearing. The court then issues a written opinion. 2. Large Tax Claim Procedure: This procedure is available for taxpayers who wish to dispute a tax assessment of more than $10,000. The taxpayer must first file a petition with the Tax Court and then present their case in a hearing. The court then issues a written opinion. 3. Appeal of Tax Court Decision: This procedure is available for taxpayers who wish to appeal a decision from the Tax Court. The taxpayer must first file a petition with the Court of Special Appeals and then present their case in a hearing. The court then issues a written opinion. The procedures of the Maryland Tax Court are designed to provide a fair and impartial forum for the resolution of tax disputes. The court is committed to providing taxpayers with a forum to resolve their disputes in a timely and cost-effective manner.
Procedures of the Maryland Tax Court
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The mission of the United States Tax Court is to provide a national forum for the expeditious resolution of disputes between taxpayers and the Internal Revenue Service; for careful consideration of the merits of each case; and to ensure a uniform interpretation of the Internal Revenue Code.
The U.S. Tax Court is a specialized court that hears only federal tax cases at the trial level. Before 1943, the U.S. Tax Court was called the Board of Tax Appeals (BTA). Taxpayers appearing before the Tax Court are not required to pay the disputed tax amount before the case is heard (i.e., "deficiency procedure").
Tax court is completely independent from the IRS. You will get as fair and impartial a hearing in tax court as you would in any other federal court. After you file your petition, it will be at least six months until you are called for trial.
You will receive a copy of the opinion by mail or a notification by electronic service. The Tax Court will also post the opinion on its website after p.m. (Eastern time) on the day it is issued. Court personnel may call you to tell you the opinion is on the website.
You must be present at the Maryland Tax Court appeal (no written hearings). There are no fees for filing an appeal to this level; hearings at this level are de novo, meaning nothing prior is considered. The Hearing date, time, and location are determined by the Clerk to the Maryland Tax Court.
Generally, a claim for a credit or refund must be filed within 3 years from the date the original return was filed or within 2 years from the date the tax was paid, whichever is later.
If you lose your case, or lose some issues in your case, you cannot appeal the decision of the Tax Court to one of the U.S. Courts of Appeals. If you win your case, or win some issues in your case, the IRS cannot appeal.
For tax year 2021, Maryland's personal tax rates begin at 2% on the first $1000 of taxable income and increase up to a maximum of 5.75% on incomes exceeding $250,000 (or $300,000 for taxpayers filing jointly, heads of household, or qualifying widow(ers).