What's the statute of limitations on Maryland state tax debt?

Generally seven years from the date of assessment for the Comptroller of Maryland to collect, under Tax-General Article § 13-1103. Various events can toll the running of the statute, including offers in compromise, bankruptcy filings, and certain installment-agreement requests. The federal IRS collection statute is ten years from assessment, so federal and Maryland clocks run separately.

Can the Comptroller of Maryland garnish my wages?

Yes. Under Maryland Tax-General Article § 13-815 the Comptroller can garnish up to 25% of disposable earnings to collect unpaid Maryland tax. Garnishments can be modified, suspended, or terminated by establishing a payment plan, demonstrating financial hardship, or successfully challenging the underlying assessment.

What's the difference between a Maryland tax lien and a federal tax lien?

Both are recorded claims against the taxpayer's property. The federal IRS lien arises automatically by operation of law upon assessment and is perfected by the recording of a Notice of Federal Tax Lien. The Maryland Comptroller's lien is similarly recorded in the land records of the taxpayer's county of residence. Both affect credit and cloud title to property; both can lead to levies (federal) or seizures (Maryland) if not addressed.

Does Maryland have an offer in compromise program?

Yes. Maryland's offer-in-compromise program is administered by the Comptroller and generally less generous than the federal IRS OIC program. Approval is more discretionary and approval rates are lower, but for taxpayers with limited income and assets and a demonstrable inability to pay the full balance, an OIC is sometimes the most cost-effective resolution.

How much does a Maryland tax attorney cost?

Hourly rates typically range from $300 to $700+ depending on experience and firm. Routine matters — installment-agreement applications, basic offer-in-compromise preparation, response letters to the Comptroller — are often quoted on a flat-fee basis. Tax-Court litigation and complex enforcement-defense work is generally hourly. Most Maryland tax attorneys offer a free initial consultation and will tell you whether your matter is one a CPA or enrolled agent can handle at lower cost.

Maryland Tax Attorney: When You Actually Need One vs. When a CPA Will Do

Tax problems in Maryland live at three levels at once: the IRS at the federal level, the Comptroller of Maryland at the state level, and county or city tax offices for property and certain local taxes. When Maryland taxpayers fall behind on filings, get audited, owe more than they can pay, or face an enforcement action, the strategy involves coordinating across all three levels because one agency’s action can trigger another’s. This guide walks Maryland taxpayers through the most common problems Marylanders actually run into — back taxes, audits, levies and liens, payment plans, and offers in compromise — what real Maryland taxpayers are asking on Reddit about Comptroller letters, and when a Maryland tax attorney is genuinely worth the fee versus when a CPA or enrolled agent will do the job.

For Maryland legal news context, see our profile of Maryland Attorney General Anthony Brown.

Federal vs. Maryland: who is collecting from you?

Three agencies actually collect taxes from Maryland residents and businesses, and each has its own collection-action toolkit:

Internal Revenue Service (IRS). Federal income tax, federal payroll tax, federal estate tax. The IRS has the broadest enforcement powers — federal tax liens, levies on bank accounts and wages, seizure of property — but also the most structured taxpayer-rights system, including the Taxpayer Advocate Service, the U.S. Tax Court, and offer-in-compromise processes.
Comptroller of Maryland. Maryland personal income tax, Maryland corporate income tax, Maryland sales-and-use tax, withholding tax, admissions and amusement tax, motor-fuel tax. The Comptroller’s collections are run through the Compliance Division.
Local jurisdictions. Maryland counties and Baltimore City collect property tax. Local recordation and transfer taxes apply to real-estate transactions. Local tax-sale procedures exist for delinquent property taxes.