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Office of Tax and Revenue
 

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Office of Tax and Revenue

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Request for Reconsideration of a Collection Decision

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

The following information outlines how to file a protest:

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. Please ensure the Power of Attorney (POA) is updated online via www.MyTax.DC.gov, or a copy of fully executed form (form D-2848) is included with your request;
  • Type of tax(es) and period(s) involved;
  • Statement of facts;
  • Statement of applicable law;
  • Nature of the relief requested.

2. Submit a request via a MyTax.DC.gov Web Message or mail the request to:

Government of the District of Columbia
Office of Tax and Revenue
Collection and Enforcement Administration
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 30 days from the response date to request a reconsideration of the decision by providing supporting additional documentation. The decision on a reconsideration request can be submitted for additional review to the OTR Collection and Enforcement Administration (CEA) by either submitting a request through MyTax.DC.gov or by mail to the following address:

Government of the District of Columbia
Office of Tax and Revenue
Collection and Enforcement Administration
PO Box 37559
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 your reconsideration request is denied, you may have additional appeal rights with the Office of Tax and Revenue’s (OTR) Office of the Taxpayer Advocate (OTA). To appeal to the OTA submit a Taxpayer Advocacy Request online via MyTax.DC.gov. Alternatively, you can appeal your decision to the Superior Court for the District of Columbia within six (6) months from the date of the assessment. Please note: the tax, penalty and interest must be paid in full before the expiration of the six-month period. Find more information regarding filing a petition with DC Superior Court at the court’s website: Tax Matters | District of Columbia Courts

Please be advised: protest regarding Officer Assessments and Non-Filer assessments must be submitted the Office of Administrative Hearings (OAH) within the prescribed time outlined in your Notice of Proposed Assessment.

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