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

Court Attendance

I. POLICY

Agents/inspectors are required to appear for court and administrative hearings promptly and completely prepared to testify.

II. PROCEDURES

  1. When the court appearance is completed, the agent/inspector, if still on duty, will report back to his/her assignment.
  2. Agents/inspectors are required to be aware of their scheduled court dates and must not fail to appear in court as scheduled or when summonsed. Agent/Inspector Supervisors are responsible for receiving summonses from the various courts/administrative bodies and subsequent distribution to personnel under their command; distribution should be via email. It is the agents/inspector’s responsibility to check their email daily for any court/administrative hearing summons. A log will be maintained to track the receipt and distribution of summons; the log may be paper or electronic.
  3. Agents/inspectors will not leave the court/hearing until the conclusion of the case or dismissed by the court.

III. CANCELLATION

None.