Home Hearings and Appeals Voluntary Disclosures Voluntary Disclosures The Comptroller's Office offers a Voluntary Disclosure Agreement ("VDA") program that allows businesses and individuals to voluntarily report and pay past due Maryland tax liabilities. The VDA program is available for all taxes and fees administered by the Comptroller's Office. The program is confidential. Eligibility Requirements VDA Eligibility × The VDA program applies only if we have not previously contacted you about the liability. Therefore, you cannot apply for a VDA if you are currently under audit or already have an existing liability on your account for the tax type requested through the VDA process. VDA Contact Information VDA Program Contact Information × VDA Program: By e-mail: vda@marylandtaxes.gov By phone: 410-767-1555 or 1-888-674-0020 VDA FAQs