The Office of Tax and Revenue routinely audits returns to ensure that taxpayers comply with District statutes. If your return is audited, you will be required to substantiate the information listed on your tax return.

Audits are done by mail or through personal interviews with auditors or tax specialists. You have the right to request that the audit be conducted at a time and place convenient for you and the auditor.

You are entitled to a fair audit and an explanation of any changes we propose to your tax return. You may represent yourself or have someone represent you when your return(s) are audited. You have a right to know which records you will need to verify or support, prior to any audit meeting. 

The auditor will inform you of the types of records you should have available and will explain the planned audit method and procedures. The audit will be conducted in a timely manner and the auditor will review the results with you.

You will receive written notice detailing any adjustments made to your tax return and any balance due or additional refund. We will provide you with a copy of the audit-work papers and explain your appeal rights. Audits do not necessarily result in additional taxes.