Tax Office - Additional Information
District of Columbia Tax Law provides that
any person who disputes any assessment by the District of
any personal property, inheritance, estate, business privilege,
income and franchise, sales alcoholic beverages, gross receipts,
gross earnings, insurance premiums or motor vehicle fuel tax
or taxes, or penalties thereon may within six months after
the date of such assessment, appeal it to the Superior Court
of the District of Columbia. However such person shall first
pay such tax together with penalties and interest due to the
D.C. Treasurer. The mailing to the taxpayer of a statement
of taxes due shall be considered notice of assessment. The
Court shall hear and determine all questions arising on appeal.
All petitions must be filed in compliance with the Superior
Court of the District of Columbia Tax Rules which are available
in the Tax Office, Moultrie Courthouse, 500 Indiana Avenue
N.W., Room, 3131
Pursuant to Superior Court Tax Rule Number 4, the fees are
as follows:
Petition $120.00
Motion $20.00
Motion to open $35.00
Appeal to D.C. Court of Appeals $100.00
Photocopies .50 per page
In addition, please see the civil fee schedule as prescribed
in Superior Court Rules for the Civil Division.
Upon filing a Petition of a tax appeal in the Superior Court's
Tax Office, it is the petitioner's responsibility
to see the case through to final disposition. Those who consider
representing themselves are advised to consult an attorney.
This is especially important since the rules of procedure
and the rules of evidence apply equally to all parties, regardless
of whether they are represented by a lawyer or not. The District
of Columbia Superior Court rules for the Tax Office govern
all proceedings and the petitioner will be expected to know
how these rules affect each phase of the case.
After the petition is filed, the Assistant Attorney General
who is handling the case for the city will respond to the petition
with a document called an answer. An initial status hearing
will be scheduled to occur within approximately three months
of the filing date. The petitioner is required to attend all
status hearings; failure to attend a status hearing may result
in the dismissal of the case. When the case is called the petitioner
is expected to inform the Court of the status of the case, including
any settlement discussions, estimation of time to complete pretrial
matters such as discovery, or whether he or she wishes to continue
to negotiate under the auspices of the District of Columbia
Courts' Multi-Door Dispute
Resolution Division.
The Tax Office has custody of all records of Tax Appeal
cases that have been filed since 1938. Those who would like
a copy of their appeal may request such at .50 per page by
telephone or in writing. Please provide as much information
as possible about the case, such as case number, name of petitioner,
the date the memorandum opinion or order was decided. If the
request is in writing the petitioner should state his or her
name, address and telephone number. All checks must be made
payable to the Clerk, Superior Court of District of Columbia.
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