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Office of Tax and Revenue

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Effective 2/26/24, OTR's Cashier's Office is now located at 1100 4th Street, SW, Suite E200, Washington, DC 20024.

In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.

Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting

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Informal Conference and Appeals Process

Informal Conference
There are occasions when a taxpayer may disagree with a decision rendered by the Office of Tax and Revenue’s (OTR) Audit division. Decisions may include a proposed audit change of a return, denial of a refund request, denial of penalty and/or interest, or a rejection of an offer in compromise.  Thus, you have the right to appeal the decisions of OTR.  To appeal a decision made by the OTR, you must file a written request within 30 days from the date of the notice. The request must be mailed to:

            The Office of Tax and Revenue
            Audit Division
            PO Box 556
            Washington, DC 20044

The Audit Division’s Review and Conference Unit will notify you of the time and place of the informal conference within 30 days from the receipt of your request. The date set for the informal conference may be postponed once at your request and once at the request of the Review and Conference’s Unit.

If you disagree with the findings of your informal conference, you may:

  • Petition the Office of Administrative Hearings;
  • Petition the Compliance Administration Reconsideration Office; or
  • Petition the District of Columbia Superior Court.
  • Appeal Rights

To request an administrative appeal, you must file a Notice of Intent to petition for appeal with the Office of Administrative Hearings within 30 days of the informal conference decision.

If the Office of Administrative Hearings upholds the decision of the Review and Conference Unit, you have the right to appeal to the Superior Court of the District of Columbia within six months. You must, however, pay the tax, penalty, and interest prior to petitioning Superior Court.