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Maryland Tax Litigation

Seasoned Baltimore tax attorneys Rosenberg Martin Greenberg offer insight into the nature and structure of tax litigation

If you have ever pondered the judicial structure as it pertains to conflicts over federal or state taxation issues, you may find it useful to know that both the federal government and the state of Maryland have implemented a separate and distinct tax court system. These courts are designed to not only alleviate the heavy burden of tax litigation from the busy civil court docket, but to provide litigants a tax-focused tribunal keen on the unique issues affecting tax-related legal conflicts.

In general, the tax courts are able to preside over a limited, narrowly-defined set of cases that pertain to any rule or regulation found in the jurisdiction’s tax code.  As always, the Maryland tax lawyersat Rosenberg Martin Greenberg are available to help you through the state or federal tax court process, from the filing of your petition to the ultimate final appeal.

History & Jurisdiction of U.S. Tax Court

The U.S. Tax Court is home to 19 judges, all of whom are appointed by the President. The court is generally considered a component to the legislative branch, and was established in 1924 upon the introduction of the Revenue Act of 1924. The court has since undergone several changes to its name and organization.

Today, it remains the official court for determining tax-related litigation, including:

  • Disputes over the amount in controversy as stated in an IRS Notice of Deficiency
  • Adjustments to partnership items
  • Classification of a worker’s status as an independent contractor, employee or other designation
  • Disputes over joint and several liability for joint-return filers
  • IRS collections actions
  • Tax audit issues
  • Conflict over Innocent Spouse Relief

The U.S. Tax Court is located at 400 Second Street NW, Washington D.C., 20217 (202-521-0700).

Maryland Tax Court

The Maryland Tax Court system is considered an administrative hearing tribunal. It was created by the Maryland General Assembly in 1959 to make factual conclusions and resolve legal tax issues. In addition to many of the issues described above, the Maryland Tax Court has jurisdiction over state tax issues including:

  • Income, sales tax, and use tax assessments
  • Sales and use tax refund claims
  • Income tax refund claims
  • Real property tax assessments
  • Personal property tax assessments

Under Maryland regulations, a taxpayer must exhaust all other legal avenues before petitioning for help from the tax court. Depending upon the nature of this dispute, this could include filing an appeal with the Comptroller, the Supervisor of Assessments for a particular county, or the Maryland Property Tax Assessment Appeals Board.

The Maryland Tax Court is located in the Maryland State Office Complex, 301 West Preston Street, Suite 1513, Baltimore, MD 21201.

Filing Tax Litigation in Federal Court

It should be stated at the outset, that tax litigation is highly complicated for even the most skilled professionals. Those wishing to pursue a claim in state and/or federal tax court are encouraged to do so only with the help of competent legal representation. Rosenberg Martin Greenberg offer skilled tax court representation to Maryland-area residents including those living in Baltimore, Annapolis, and the greater Washington, D.C. metropolitan area.

To file a case in the U.S. Tax Court, a litigant must first receive a Notice of Deficiency or a Notice of Determination from the IRS. On this Notice is a deadline within which the Petitioner may file his or her case with the U.S. Tax Court. These deadlines are generally either 30 or 90 days, depending upon the issue – and there are absolutely no exceptions for filing beyond the deadline.

The Petitioner must state brief, concise reasons why he or she disagrees with the IRS’s assessment of the outstanding tax amount owed. Once the entire petition is complete, a $60.00 filing fee must accompany the paperwork in order to complete the filing process. Petitioners should attach their Notice of Deficiency with the petition, but are not required to include additional documentation at the time of filing. If traveling to Washington, D.C. is inconvenient, you may request a more convenient forum, as U.S. Tax Court judges travel the nation to hear cases. Your tax attorney can advise you as to all of these requirements to ensure that you preserve your claim and get your day in court.

Maryland Tax Litigation: Procedural Requirements

As stated above, disputes over Maryland tax assessments must begin in a lower-level administrative court before a petitioner can access the tax court system. There are no filing fees in Maryland Tax Court, and once a petition is filed the average wait time for a hearing is approximately six months. Hearings can last an hour or more, depending upon the complexity of the issue. Though the procedures are slightly different, Maryland petitioners may find that working with our Baltimore tax litigation firm will yield a more positive outcome with considerably less stress.

Contact Rosenberg Martin Greenberg for Expert Tax Advice

To answer your questions about tax litigation, contact the tax professionals at Rosenberg Martin Greenberg right away. We offer unparalleled representation in both state and federal tax court, as well as assistance with an upcoming audit, criminal investigation or IRS collections issues. Our legal team is a well-rounded group that includes both former interns at the IRS and clerks of US Tax Court.

To get started with your case, please call Brian Crepeau at 410.649.4981 or email bcrepeau@rosenbergmartin.com.

Talk to a Baltimore Tax Attorney Today

If you are seeking counsel for a tax related legal matter, contact the Rosenberg Martin Greenberg Tax Controversy experts.

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Rosenberg Martin Greenberg

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Phone: 410-727-6600
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