Maryland Appellate Court Dismisses Taxpayer’s Petition for Judicial Review

The Maryland Appellate Court issued a decision affirming the dismissal of taxpayer’s petition for judicial review. The Maryland Comptroller issued an income tax wage lien against taxpayer for tax years 2012 through 2017. Taxpayer appealed against the lien to the Maryland Tax Court, and the court dismissed his case because he failed to exhaust administrative remedies. Taxpayer applied for reconsideration, but the Tax Court denied the motion. Taxpayer then petitioned for judicial review and the Circuit Court dismissed the petition as untimely. The Appellate Court upheld the Circuit Court’s decision, finding that the deadline for taxpayer to seek judicial review ...