Maryland Code, TAX – GENERAL 13-516

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See

(a) To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:

(1) the nature of the case;

(2) the facts on which the appeal is based; and

(3) each question presented for review by the Tax Court.

(b) An opposing party shall respond in accordance with the rules of procedure of the Tax Court.