Tax Law and Guidance    Tax Clarity Act Changes - Administrative New Authority Provided to Special Investigative Agents for Office of Tax and Revenue - Special investigative agents of the Office of Tax and Revenue are given new authority as follows: Under very limited circumstances, special investigative agents are allowed to carry firearms. Special investigative agents can make arrests for probable cause without warrants. Special investigative agents can apply for search warrants. Mayor's New Authority in Real Property Tax Administration - The Mayor may modify real property tax regulations and rules without Council review.