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Office of Tax and Revenue
 

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Request for Reconsideration of a Decision

There are occasions when a taxpayer may disagree with a decision rendered by the Office of Tax and Revenue’s (OTR) Collection Division. Such decisions could include denial of a request for waiver of penalty and/or interest, rejection of an offer in compromise, or a notice of refund intercept or offset for payment of student loans or child support.

The following information outlines how to file a protest to an unfavorable decision.

1. Prepare a written request that includes the following information:

  • Your name, address, telephone and/or fax numbers;
  • Your Social Security number or Federal Employer Identification Number;
  • The name, address, telephone and fax numbers for your representative, if any. For a Power of Attorney form, visit the Tax Forms, Publications, and Resources section;
  • Type of tax(es) and period(s) involved;
  • Statement of facts;
  • Statement of applicable law;
  • Nature of the relief requested; and         
  • Request for an informal conference, if desired.

2. Mail the request to:

Government of the District of Columbia
Office of Tax and Revenue
Collection Division
PO Box 37559
Washington, DC 20013
Attention: (Name of employee on collection decision notice)

3. Once OTR receives your request, a response will be issued to you within 30 calendar days.

4. If applicable, you have 15 days from the response date to request reconsideration of the decision or an informal conference.

The decision on a reconsideration request will be made by the OTR Compliance Administration’s deputy director. The mailing address is:

Government of the District of Columbia
Office of Tax and Revenue
Compliance Administration Reconsideration Office
PO Box 75520
Washington, DC 20013
Attention: Deputy Director

5. You will receive a response to your reconsideration request within 120 days of the receipt date of the request.

6. If the deputy director denies the waiver, you may appeal to the Superior Court for the District of Columbia within six (6) months from the date of the assessment, but the tax, penalty and interest must be paid in full before the expiration of the six-month period.