Tax Office - FAQs
What are the functions of the Tax Office?
The Tax Office receives all petitions for review of D.C. tax assessments and any related civil penalties imposed by the District of Columbia. The Tax Office also handles all proceedings for the imposition of criminal penalties levied by or on behalf of the District of Columbia per D.C. Code 11-1201
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Where is the Tax Office located and where can I find information on filing a tax appeal?
The Tax Office is located in the Moultrie Courthouse at 500 Indiana Avenue, N.W., room #3131, Washington, D.C. 20001. Information on tax appeals can be obtained from the Tax Office or by calling (202) 879-1737.
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What are the requirements for filing a petition regarding real property taxes?
The petitioner must have first filed an appeal of their tax assessment to the District of Columbia's Board of Real Property Assessment and Appeals, at 441 4th Street, N.W., Suite 430, Washington, D.C. 20001. Also, all taxes, interest and penalties must have been paid in full.
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Where can I find the rules that apply to tax cases?
The applicable rules are found in volume 2 of the D. C. Court Rules Annotated, 2006 edition located in most public libraries with a legal section. These rules are also available in the Tax Office.
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Can I handle my case without an attorney?
Yes, but pro se litigants (those who represent themselves) are encouraged to consult an attorney. This is advised because the rules of procedure and rules of evidence apply equally to all parties regardless of whether a person is represented by counsel. Pro se parties are held to the same accountability as those who are represented by counsel. The Superior Court rules govern all proceedings and pro se parties will be expected to know how those rules impact each phase of their case.
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When can I expect my case to be scheduled before the court?
The Tax Office schedules an initial status hearing within approximately 90 days of filing. Superior Court Tax Rules give the Office of the Attorney General for the District of Columbia 60 days to respond to a petition.
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Will I be required to attend all scheduled hearings?
Yes, your failure to appear may result in your case being dismissed.
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Are memoranda, opinions and orders available to the public?
Yes, you may purchase copies of opinions, at a cost of fifty cents per page, by writing the Tax Office at 500 Indiana Avenue, Room 3131, Washington, D.C. 20001. You should include as much information as possible, such as the case name, number, and the date of the opinion. The public may make telephone requests for opinions by calling 202/879-1737.
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What other types of appeals does the Tax Office handle and what are the requirements to file an appeal?
The Tax Office has exclusive jurisdiction over any person aggrieved by an assessment by the District of Columbia of any personal property, inheritance, estate, business privilege, income and franchise sales of alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor vehicle, fuel tax penalties.
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What are the costs of filings in the Tax Office?
Petition $120.00
Motion $20.00/Motion to reopen a case $35.00
Appeal to D.C. Court of Appeals $100.00
Photocopies .50 per page
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