Maryland Final Notice/Intent to Enforce: What It Means
and What to Do
Introduction
A Maryland Final Notice/Intent to Enforce is a formal legal document issued by the Comptroller of Maryland after previous collection attempts have failed to result in payment or response. This
Notice of Intent represents a significant step in the collection process under Maryland laws and signals that the state is preparing to take more serious enforcement actions. Understanding what this notice means and responding promptly can help you explore available options before additional enforcement begins.
What This Issue Means
A Final Notice/Intent to Enforce is a formal warning that the Comptroller of Maryland intends to take enforcement action to collect unpaid state taxes. This notice indicates that your account is delinquent and that enforcement will be the next step if the situation is not resolved. You still have time to respond before enforcement begins.
Why the State Issued This or Requires This
The Comptroller of Maryland issues a Final Notice/Intent to Enforce when a taxpayer has not paid a tax debt, filed a required return, or responded to previous collection notices within specified timeframes. According to official guidance, if you do not respond to the first tax computation notice, the Comptroller will send a notice of assessment that becomes legally collectible 30 days after the assessment date.
What Happens If This Is Ignored
If you do not respond to or address this notice, the Comptroller of Maryland typically proceeds with enforcement actions such as wage garnishment, bank levies, or property liens. The state may also offset state refunds or take other collection measures available under state law.
Additional penalties and interest continue to accrue on the unpaid balance at the current interest rate during this time.
What This Does Not Mean
This notice does not mean that criminal charges have been filed in criminal court against you or that you are under criminal investigation. It does not automatically mean that your bank account
has been seized or that your wages have been garnished. You still have the opportunity to respond, arrange payment, or address the underlying tax issue before enforcement begins.
Checklist: What to Do After Receiving This Notice
Follow these steps to address your Maryland tax notice effectively and avoid enforcement actions through proper court procedures.
Step 1: Read the Entire Notice Carefully
Locate the tax year involved, the amount owed, and the deadline listed on the legal document.
Write down these details, the department phone number, and any case or reference number listed for your records.
Step 2: Verify the Debt Is Accurate
Review your own tax records to determine whether you filed the return in question and whether you owe the amount stated. Gather documentation to support your position if you believe the amount is incorrect or already paid.
Step 3: Determine the Type of Debt
Ask yourself whether you failed to file a return, filed but did not pay, or failed to pay estimated or payroll taxes. Understanding the default reasons for the debt will help guide your response and the options available to you.
Step 4: Contact the Comptroller of Maryland
Call the phone number listed on the notice and inform them you received a Final Notice/Intent to
Enforce. Write down the name of the person you speak with, the date, and any information they provide about options and deadlines.
Step 5: Request a Payment Plan If Needed
If you cannot pay the full amount, ask about installment agreements or other payment arrangements available through the Comptroller of Maryland. Payment plans can be set up online or by contacting the collections section at 410-974-2432. Request written confirmation of any agreement.
Step 6: File a Dispute If Applicable
If you believe the debt is incorrect, ask the Comptroller of Maryland how to file a formal dispute or appeal. You have the right to file an appeal within 30 days of an assessment by contacting the Hearings and Appeals division using proper court forms.
Step 7: Get Everything in Writing
Request written confirmation of any agreement, payment plan, or dispute process discussed by phone. Personal delivery or certified mail documentation provides Proof of Service for your records, so keep all notices and legal documents related to this debt in a safe location.
- Missing the deadline on the notice: Mark the deadline clearly on your calendar and
- Not providing complete or accurate information: Provide accurate information about
- Ignoring follow-up notices or requests for information: Respond to all additional
- Failing to keep records of communications: Write down the date, time, name of the
- Not responding because you believe you cannot afford to pay: Contact the state to
- State tax notice review and response
- Penalty and interest reduction options
- Payroll and trust fund tax assistance
- Payment plan and relief eligibility review
- Representation with state tax agencies
Step 8: Follow Through on Your Agreement
If you set up a payment plan, make payments on time as agreed. If you decided to file a late return, do so by the agreed deadline. Keep records of all payments and communications with the Comptroller of Maryland.
Understanding Maryland’s Collection Authority
The Comptroller of Maryland operates under authority granted by the General Assembly through statute sections in the Maryland Tax-General Code. Under MD Code Tax-General
Article Section 13-11, expenses became effective July 1, 1975, under Acts 1975, a tax imposed may not be collected after 10 years from the date the tax is due or 10 years from the date of assessment. However, once a court judgment is entered in circuit court or District Court, it may be enforced or renewed as any other judgment under the legal standards established by
Maryland law. Once a lien is filed as public notice in county records, no limitations period applies to that lien.
Common Mistakes to Avoid respond well before that date because a late response may result in enforcement actions proceeding regardless of your effort to contact the state through proper court procedures. your income, filing status, and ability to pay when contacting the Maryland State
Treasurer. Incomplete or false information may result in civil liability, efforts to rectify payment arrangements, or further penalties. public notices the state sends while you are working to resolve the debt. Do not assume that contacting the state once is sufficient to stop the collection process. person, and summary of every conversation with the Comptroller of Maryland using contract management practices. Without these records maintained in secure storage, such as Google Drive, you have no Proof of Service of what was agreed upon. discuss payment options, even if you cannot pay the full amount immediately. The
Comptroller of Maryland offers payment plans and alternative programs, such as Offer in
Compromise, that may work with your financial situation under current legislation.
Frequently Asked Questions
Does receiving this Notice of Intent mean wage garnishment will definitely happen?
This notice warns that enforcement may occur, but it does not mean enforcement has already begun under court procedures. You still have time to respond and resolve the matter before garnishment or other court-ordered fund removal occurs.
Can I negotiate the amount I owe under Maryland laws?
While the underlying tax liability is determined by law, the Comptroller of Maryland offers an
Offer in Compromise program that allows you to settle your total tax debt for less than the full amount owed if you meet certain criteria. Penalties may also be waived for reasonable cause under Maryland Tax-General Code Section 13-714, which provides stronger provisions for taxpayers facing financial hardship.
Is there a deadline for how long the state can collect this debt?
Under Maryland Tax-General Article Section 13-1103 and current legislation, a tax may not be collected after 10 years from the date the tax is due or from the date of assessment. However, once a court judgment is entered in civil court, it may be enforced or renewed as any other judgment, and once a lien is filed in county records, no limitations period applies.
Should I seek legal advice about this notice?
While you do not need legal advice to respond to this Notice of Intent, you may choose to consult with a tax professional or attorney if you prefer assistance. Many taxpayers successfully resolve collection notices by contacting the Comptroller of Maryland directly to discuss payment options and available relief programs under Maryland laws.
Where can I find help or additional information?
The Maryland People’s Law Library provides free access to legal information and resources about tax collection procedures. You can also contact the District Court Help Center for general information about court procedures, or visit the Comptroller of Maryland website for official tax forms and guidance on resolving tax debt issues.
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