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

The Rockville Branch Office is Now Open!

The Rockville branch office is open for in-person assistance.

The new office is located at 800 King Farm Boulevard, Suite 105, Rockville, MD. Visit our locations page to schedule an appointment.

Investigative Procedures

Eyewitnesses

I. POLICY

Information obtained from the witness(es) can corroborate other evidence (i.e., physical evidence, accounts provided by other witnesses) in the investigation. Therefore, it is important that this information be accurately documented in writing.

II.  PROCEDURES

A. The way the preliminary investigating agent obtains information from a witness has a direct impact on the amount and accuracy of that information.

B. When interviewing a witness, the preliminary investigating agent should:

  1. Inquire about the witness’s condition.
  2. Establish a rapport with the witness.
  3. Use open-ended questions (i.e., “What can you tell me about the car?”); augment with closed-ended questions (i.e., “What color was the car?”). Avoid leading questions (i.e., “Was the car red?”)
  4. Clarify the information received with the witness.
  5. Consider having the witness prepare a written statement.
  6. Document the information obtained from the witness, including the witness’s identity, in a written report.
  7. Encourage the witness to contact investigators with any further information.

III. CANCELLATION

None.