Compliance Division

The Compliance Division, comprised of it's six operating sections, is responsible for the enforcement of all tax laws administered by the Comptroller and administering the Uniform Disposition of Unclaimed Property Act.  Primary functions include auditing, collections, and various discovery activities. In conjunction with these activities, the Division handles the levying of assessments, tax appeals, and legal enforcement.

Failing to comply with the state tax laws can land your name on the "Caught in the Web" listing.  The listing is updated every six months with the individuals and businesses who owe the state millions of dollars in unpaid taxes, penalties and interest. Since the program's inception in 2000, the agency has collected more than $ 26.5 million in personal income, sales and use, admissions and amusement, withholding and corporate income taxes.  

So, if you forget to file an income tax return, miss a deadline or have a tax liability, the Compliance Division can help you figure out what steps to take next.

Mission Statement

Our mission is to encourage compliance with tax laws through aggressive but equitable enforcement activities to level the playing field for all taxpayers. All taxpayers will be treated fairly and will receive courteous service.

Daniel C. Riley, Director
410-767-1556

Robert R. Scheerer, Deputy Director
410-767-1557

Kimberly Cordish, Assistant Director
410-767-1557

Andrew Maschas, Assistant Director
410-767-1557

Edward F. Wykowski III, Assistant Director
410-767-1557

Melinda Dunmire, Esq., LL.M., Assistant to the Director
410-767-1570

Compliance Division Operating Sections

The Compliance Division is responsible for auditing and collecting various business and personal taxes administered by the Comptroller and is comprised of six operating sections. Follow the links below to learn about how each section accomplishes it's goal and for links to online information and services.

The Compliance Programs Section is responsible for ensuring that individuals and businesses who have a legal obligation to file returns for income tax, sales and use tax, admissions and amusement tax and bulk sales tax comply with the filing requirements. The section is also responsible for verifying the validity of tax return information.

The work of the Compliance Programs Section is carried out through the following three units.

The Business Nexus Unit determines if a taxable nexus or connection exists for Corporate Income Tax and/or Sales and Use Tax purposes. The unit also handles complaints received from taxpayers, adjustments to Corporation Returns based on the federal RAR program, the review of the forms 507(s), various Sales and Use Tax audit programs, Tobacco Tax audits and the issuance of temporary sales tax and amusement tax licenses. You may contact the Business Nexus Unit at the contact information provided below for any questions concerning their audit program notices or liabilities and for questions concerning the need for temporary Sales & Use and Amusement tax licenses.

The Individual Nexus Unit covers various programs in relation to Maryland State Taxes. Its functions are used to cover all bases of individual taxes when dealing with residents and non-residents of Maryland. The majority of these programs are Federal Match Programs, some system created and some manual. Several programs are used to determine if a resident is required to file taxes with Maryland, comparing adjusted gross incomes, and withholdings reported by taxpayers. These programs are created to ensure the State of Maryland is in compliance with the most up to date tax laws and tax regulations. If you have questions about how we determined the tax problem, notices you received, or why you owe, contact the Individual Nexus Unit.

  • Learn About Business Tax Compliance
  • Why Do I Owe?
  • I Received A Tax Notice

The Tax Investigation Unit's primary functions are to conduct civil audits, criminal investigations and establish liabilities for individuals who have an income tax filing requirement but fail to file a Maryland income tax return. This unit conducts audits based on the federal RAR program and independent audits in which they ask the taxpayer to substantiate various items reported on their personal income tax returns, including but not limited to income, expenses, modifications, itemized deductions, exemptions and various credits. In addition, this unit handles Identity Theft cases resulting from any of the programs processed by the Compliance Programs Section. You may contact the auditors in this unit with questions or concerns at the contact information provided below.

The Business Tax Audit Section is responsible for auditing businesses in Maryland for all taxes and fees administered by the Comptroller, to ensure compliance with Maryland revenue laws. These include sales and use, admissions and amusement, corporate, motor fuel, alcohol, tobacco taxes, boxing and wrestling taxes, unclaimed property and the tire fee. The section also is responsible for verifying the validity of certain business tax refund claims. Learn more about the Business Tax Audit process on the Maryland Taxes Web site using the following links:

  • My Business Was Audited
  • The Audit Process
  • Resolving Audit Problems
  • Types of Audits We Conduct
  • Audit Resources

Hearings and Appeals is the section that handles administrative appeals from taxpayers who have been assessed for taxes or unclaimed property, denied a refund claim, or denied a tax license. The case is heard before an administrative hearing officer employed by the Comptroller.  Learn more about how you can dispute your tax problems by visiting the Maryland Taxes Web site using the links below:

The Collections Section is responsible for collecting deficient and delinquent taxes of various types including personal income, admissions and amusement, corporate income, sales and use, employer withholding and tire fees. Learn more about how the collections programs for individual and business taxpayers on the Maryland Taxes Web site using the following links:

Business Taxpayers

Individual Taxpayers

The Unclaimed Property Section takes possession of unclaimed property and attempts to locate rightful owners. Property includes stocks, bonds, checking and savings accounts, contents of safe deposit boxes, insurance proceeds, etc., but excludes real property. Learn more about Unclaimed Property here on the Comptroller of Maryland Web site at the following links:

The Fiscal Administration Section is responsible for support functions for the Compliance Division including payroll, time keeping, budget, purchasing, processing certain refund transmittals, and mail service. This section also provides for taxpayer assistance with tax collection for the sale of new mobile homes.

The Accounting Section controls all cash receipts, tax returns, the processing of sales and use tax credit refunds and FMIS accounting activity.

Compliance & Collections Contact Information

For all e-mail inquiries, please include your name, address, the last four digits of your Social Security Number, case number or notice number and your phone number in your e-mail message. This will help us generate a quick response to your inquiry.

General Information

Phone: 410-767-1555 or 1-888-674-0020
Fax: 410-333-7749
TTY: 410-767-1967
E-mail: compliance@marylandtaxes.gov
Collection Help Individual: 888-674-0016
Collection Help Business: 410-649-0633
Vendor Offset Section: 410-767-1642
Legal (Liquor License Renewal / Transfer, Bank Attachment, Wage Garnishment, Charter Revocation, & Administrative Hearings): 410-767-1655
Bankruptcy: 410-767-1655
Assessments: 410-767-1655
Voluntary Disclosure Agreements
Manager: Melinda Dunmire, Esq., LL.M.,
Phone: 410-767-1555 or 1-888-674-0200
Fax: 410-767-1310
E-mail: cdvda@marylandtaxes.gov
Offer in Compromise
Manager: Melinda Dunmire, Esq., LL.M.,
Phone: 410-767-1555 or 1-888-674-0200
Fax: 410-767-1310
E-mail: cdoic@marylandtaxes.gov
MVA Hold
Phone: 855-213-6669
Fax: 410-260-7710
Fax: 410-767-1310
E-mail: mvahold@marylandtaxes.gov
Offer in Compromise
Manager: Melinda Dunmire, Esq., LL.M.,
Phone: 410-767-1555 or 1-888-674-0200
Fax: 410-767-1310
E-mail: cdoic@marylandtaxes.gov
Individual Income Tax
Manager: Sherray Miller
Phone: 410-974-2432 or 1-888-674-0016
Fax: 410-974-3053
E-mail: cdcollectionind@marylandtaxes.gov
Business Taxes
Manager: Paula Evans
Phone: 410-767-1655 or 1-888-614-6337
Fax: 410-333-7499
E-mail: cdcollectionbizz@marylandtaxes.gov
Manager: Edna Anderson
E-mail: cdcprograms@marylandtaxes.gov
Federal/State Matching Programs
Phone: 410-767-1966 or 1-800-648-9638
Fax: 410-767-1924
Business Non-filers
Phone: 410-767-1582 or 1-800-648-9638
Fax: 410-767-1924
Bulk Sales Tax
Phone: 410-767-1941 or 1-800-648-9638
Fax: 410-333-7749
Temporary Licenses
Phone: 410-767-1543 / 410-767-1531 or 1-800-648-9638
Fax: 410-333-7749
Manager: Benjamin Miller, Jr.
Phone: 410-767-1501 or 1-800-492-1752
Fax: 410-333-7744
E-mail: cdfieldaudit@marylandtaxes.gov
Manager: Charles Zephir
Phone: 410-767-1572 or 1-888-615-0268
Fax: 410-333-7745
E-mail: cdhearings@marylandtaxes.gov
Manager: Jason Sobel
Phone: 410-767-1700 or 1-800-782-7383
Fax: 410-333-7150
E-mail: unclaim@marylandtaxes.gov
Manager: Enoch Devors
Phone: or 1-800-674-0020
Fax:
E-mail: cdaccounting@marylandtaxes.gov

Our Organization

Organizational Chart