Why did I receive an assessment stating I owe Maryland tax, but I never lived in Maryland?

The IRS has provided the Comptroller's Office information indicating that you filed a federal return with a Maryland address but no Maryland return for the same year or that you had income from a Maryland source but did not file a Maryland return reporting this income. Please call the Compliance Programs Unit 410-767-1966 in Central Maryland or 1-800-648-9638 (from elsewhere) if you have questions about a notice or assessment for Maryland tax you have received. You may also send a fax to them at 410-767-1924.