Maryland Special Prosecutor Gerald Glass has begun a probe of the state comptroller's office in response to allegations from an unidentified employe that the department has been negligent in its collection of state taxes.

Sen. Edward T. Conroy (D-Prince George's) said yesterday he contacted Glass last week and asked the prosecutor to investigate the allegations from the anonymous employe, who had testified before Conroy's Constitutional and Public Law Committee last April.

"The charges seemed very serious, but outside our jurisdiction," Conroy said. "When the employe first talked to us it took us by surprise and we weren't sure how to handle it.Finally, a few weeks ago, the committee decided to turn the matter over to the new state prosecutor."

Glass, who declined comment yesterday, already has interviewed at least one person familiar with the unidentified employe's story and soon is expected to call in several past and present officials of the comptroller's office, which has been run for the last two decades by Democrat Louis Goldstein.

Conroy said the allegations did not involve Goldstein personally. "I would like to stress that the comptroller himself did not enter into what we've heard," said Conroy.

According to Conroy, the anonymous witness was a tax investigator in the comptroller's office who seemed familiar with the interworkings of the state tax collection system. Although Conroy and other senators on the committee were unable yesterday to recall many of the employe's specific charges, they indicated that the thrust of the complaint was that the comptroller's office showed a lack of aggression in collecting taxes and prosecuting tax violators.