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