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OTR Collection Division

The mission of the Office of Tax and Revenue's Collection Division is to collect promptly the proper amount of tax from all persons who have not filed tax returns and/or paid tax as required by District of Columbia law; to encourage future compliance with the law; and to provide accurate, timely and courteous customer service.

Visit Collection Information to find the topics below:

  • Bulk Sales Act
  • Clean Hands
  • Certificate of Clean Hands (Formerly Certificate of Good Standing)
  • Discovery Program
  • Enforcement Actions
  • Extension of Time to File
  • Fees
  • Forms
  • Notice of Tax Due
  • Special Events
  • Voluntary Disclosure

Frequently Asked Questions (FAQs)

  • How Do I Contact the Collection Division?
  • How Do I Request Reconsideration of a Decision?
  • What Are My Rights? See Taxpayer Appeal Rights
  • Other FAQs

Payment Options

  • Credit Card, eCheck, or by Mail
  • Installment Payments
  • Offer in Compromise