Md. Code Regs. 17.01.02.05

Current through Register Vol. 51, No. 22, November 1, 2024

Section 17.01.02.05 - Administrative Hearings

A. A debtor may contest the findings of the investigation as to the validity and the amount of the debt in a hearing before an administrative law judge and in accordance with the Administrative Procedure Act, State Government Article, § 9-1601 and Title 10, Subtitle 2, Annotated Code of Maryland. A request for a hearing shall be submitted in writing to the Central Collection Unit within 30 days of the date on which the investigation report was mailed to the debtor.

B. In a hearing before an administrative law judge, a debtor may not raise any issue regarding the amount of tax refund otherwise due the taxpayer. This restriction does not prejudice any rights available to the debtor under the tax laws.

C. The Central Collection Unit may file a motion for the Office of Administrative Hearings to deny a request for a hearing.

D. Conduct of Hearings.

(1) Within 15 days of receipt of a timely request for a hearing, a debtor shall be notified of the hearing date. The Office of Administrative Hearings shall designate the place for the hearing and shall notify the debtor at least 5 days in advance. If the debtor notifies the Office of Administrative Hearings that either the date or place designated is not convenient and requests a new date or place for the hearing and gives a valid reason, the Office of Administrative Hearings may designate another date or place.

(2) A debtor may waive oral argument, in which case the hearing shall be conducted by a review of the record. A review of the record consists of a review of the relevant collection records and any written evidence submitted by the debtor.

(3) At a hearing, a debtor has the right to have an attorney or other representative present to assist the debtor in accordance with State Government Article, § 10-204, Annotated Code of Maryland.

(4) A debtor has the right to:

(a) Present witnesses;

(b) Present documentary evidence;

(c) Present oral argument;

(d) Examine any documents presented by others as evidence at the hearing;

(e) Cross-examine any witness.

(5) A debtor may not raise any issues in a hearing that have been previously litigated, whether in court or in an administrative hearing.

(6) Record of Hearing.

(a) An administrative law judge shall make a record, containing the substance of what happened at the hearing, to be retained by the Central Collection Unit.

(b) The record, together with all papers filed in the proceedings, and the administrative law judge's findings and conclusions, and decisions, constitutes the exclusive record and shall be available for review by a debtor or the debtor's representative at any reasonable time for a period of 2 years, or until all litigation on the intercept has ended, whichever is greater.

(7) State agencies referring debts to the Central Collection Unit for intercept purposes only shall represent themselves at hearings.

(8) A request for a hearing may be withdrawn by a debtor or representative at any time.

(9) A request for a hearing is considered abandoned if a debtor or the debtor's representative fails to appear at the hearing and fails to notify the Office of Administrative Hearings within 5 days of the original hearing date of the desire to pursue the hearing.

E. Decision.

(1) An administrative law judge shall prepare a written summary of findings of fact and conclusions of law based exclusively on the record, and shall issue a final decision within 90 days of the hearing according to the provisions of State Government Article, § 10-214, Annotated Code of Maryland.

(2) The date of a hearing is the date for calculating the amount of any debt considered in a decision.

(3) If an administrative law judge determines that a debtor is incorrectly certified, the administrative law judge shall order the debtor's name deleted from the certification list, or order a reduction of the amount of the debt certified, whichever is appropriate.

(4) Refund.

(a) If an administrative law judge determines that no debt exists or that the amount intercepted is in excess of the amount due, the Central Collection Unit shall refund the full amount or the excess amount intercepted to a debtor.

(b) If the Central Collection Unit files a timely appeal with the court, the refund shall be held by the Unit pending the outcome of the appeal.

F. Judicial Appeal.

(1) A party aggrieved by an administrative law judge's decision is entitled to a judicial review in accordance with the Administrative Procedure Act, State Government Article, § 10-215, Annotated Code of Maryland.

(2) If a debtor disputes a denial of a claim for a refund by the Comptroller on grounds other than the validity of the debt or the correctness of the amount owed, and the debtor is appealing an adverse determination of the Maryland Tax Court under Tax-General Article, §13-532, Annotated Code of Maryland, then judicial review of both decisions shall be consolidated.

Md. Code Regs. 17.01.02.05

Regulations .05 adopted as an emergency provision effective September 15, 1982 (9:20 Md. R. 1979); adopted permanently effective November 8, 1982 (9:22 Md. R. 2198)
Regulations .05 repealed, and new Regulations .05 adopted as an emergency provision effective November 14, 1990 (17:24 Md. R. 2835); adopted permanently effective February 18, 1991 (18:3 Md. R. 308)
Regulation .05A and E amended effective December 28, 1987 (14:26 Md. R. 2748)
Regulations .05 adopted as an emergency provision effective November 14, 1990 (17:24 Md. R. 2835); adopted permanently effective February 18, 1991 (18:3 Md. R. 308)