(Washington, DC) On October 1, 2004, the District’s newly established Office of Administrative Hearings (OAH) will acquire jurisdiction of cases previously under the purview of the Office of Tax and Revenue’s (OTR) Office of Tax Appeals. Administrative law judges, who have met the qualifications specified by the Office of Administrative Hearing Establishment Act of 2001, will hear these cases.
On or about August 15, 2004, all taxpayers who have requested a hearing by OTR’s Office of Tax Appeals and where no action has occurred as of this date, will be notified that, on October 1, they will have the option of either having their cases heard by the Office of Administrative Hearings or of filing an action for a refund in the Superior Court of the District of Columbia, after paying the amount due.
For further information on this matter, please contact Ms. Grace Eng of the OTR Office of Tax Appeals at (202) 442-6377 or Lisa Coleman of the Office of Administrative Hearings at (202) 442-9094.