Administrative:
Maryland Comptroller Issues Guidance on New Whistleblower Reward Program for Taxes
Tax Alert 09-30-21 – Whistleblower Reward Program, Md. Comptroller (9/30/21). Following recent enactment of legislation establishing a whistleblower “reward program” for Maryland tax collections to be administered by the Maryland Comptroller (Comptroller) effective October 1, 2021 [see H.B. 804 (2021) and State Tax Matters, Issue 2021-22, for more details on this new law], the Comptroller issued a tax alert explaining the new program and advising taxpayers how to file underlying claims, what information must be included, and how to check the status of filed claims. In doing so, the Comptroller states that this new program “provides a financial incentive for whistleblowers who provide original information leading to the assessment of a significant Maryland tax liability.” The Comptroller describes eligibility for program participation, the method for filing claims, and criteria used to evaluate the amount of an award issued to a qualifying whistleblower. To be eligible for a reward, a whistleblower must provide original information which results in final assessment or “another successful outcome.” The amount of the reward “shall be at least 15% but not more than 30% of the taxes, penalties, and interest collected as a result.” Please contact us with any questions.
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