Important Notice

Maryland Tax Connect for Individual Taxpayers is coming September 1, 2026

We are upgrading our tax systems. Some payment and filing options will be temporarily unavailable between July 29 and August 31. Learn what's changing and what to do before the cutover

We're Moving our Wheaton Branch Office!

July 7, 2026 is the last day the Wheaton office will be open for in-person assistance.

The new office will open on July 13, 2026 and will be located at 800 King Farm Boulevard, Suite 105 in Rockville, Md. Read more.

 

Court Procedures

Disposition of Hearing/Court Cases

I. POLICY

Upon any occasion, such as a court trial or administrative hearing, when the removal of a case file from the FEB office becomes necessary, the reporting agent/inspector will complete a Case Disposition form at the conclusion of any trials or hearings. The form should be placed in the case file and disseminated per Index Code 1002.

II. PROCEDURES

  1. The agent/inspector will return the case report and Case Disposition form to his/her supervisor, schedule permitting, within two (2) business days of the hearing or court date. If the case is continued or postponed, the Case Disposition form shall reflect the appropriate situation. A Case Disposition form shall be submitted for each appearance in court. Evidence shall not be retained by the Agent/Inspector for more than a two-business day period, excluding weekends.
  2. Supervisors will review the Case Disposition form for accuracy and approve the document with their signature and date. The Supervisor will then ensure the Case Disposition form is placed in the appropriate case file and disseminate copies of the form as needed.
  3. Evidence that is in the FEB employee’s possession shall be returned to the holding room along with the property record.

III. CANCELLATION

None.