How Do I Contact the Collection Division?

Office Address:
Office of Tax and Revenue
Compliance Administration
Collection Division
1101 4th Street, SW
Washington, DC 20024
Main Telephone: (202) 724-5045 or (202) 727-4829
Main Fax: (202) 442-6885

Mailing Address:
Office of Tax and Revenue
Compliance Administration
Collection Division
PO Box 37559
Washington, DC 20013

 

Supervisor/Manager	Phone #	Fax #	Email
Marc Aronin, Chief of Collection Division	(202) 442-6621	(202) 442-6887	Marc.Aronin@dc.gov
Renee Teel, Branch Chief	(202) 442-6829	(202) 442-6885	Renee.Teel@dc.gov
Non-Filer Unit
Darryl Brantley, Acting Supervisory Revenue Officer	(202) 727-6139	(202) 442-6885 (fax)	Darryl.Brantley@dc.gov
Bankruptcy/Contracts/Special Investigations Unit
Stephanie Jeter, Supervisory Revenue Officer	(202) 442-6837	(202) 442-6885	Stephanie.Jeter@dc.gov
Outsource Unit/Special Events
Patricia Richey, Acting Supervisory Revenue Officer	(202) 442-6824	(202) 727-8967	Patricia.Richey@dc.gov
Telephone Unit
Gail Parker, Acting Supervisory Revenue Officer	(202) 442-7054	(202) 442-6689	Gail.Parker@dc.gov
Field Units
Tonya Cabbell, Supervisory Revenue Officer	(202) 442-6608	(202) 727-8967	Tonya.Cabbell@dc.gov
Jennfer Loster, Supervisory Revenue Officer	(202) 442-6812	(202) 727-8967	Jennifer.Loster@dc.gov
Janine Morley, Supervisory Revenue Officer	(202) 442-6866	(202) 727-8967	Janine.Morley@dc.gov

 

How Do I Request 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 Miscellaneous Forms 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.

What Are My Rights?

When dealing with the Office of Tax and Revenue (OTR), you have the right to:

• An explanation of the collection process;
• Prompt, courteous and impartial treatment;
• Be represented by an accountant, attorney or other person you choose, after you submit a power of attorney or written authorization;
• Confidentiality of your tax return and all OTR actions concerning you;
• Submit an offer in compromise;
• Claim an adjustment or refund of erroneously-assessed tax;
• Appeal an employee’s decision to his or her supervisor;
• Appeal a supervisor’s decision in writing; and
• A receipt for cash payment or when you ask for one.
• See Taxpayers Appeal Rights, OTR Notice 2008, Section III*, for Collection matters that may be reconsidered by the Compliance Administration Reconsideration Office

Other FAQs

What is a delinquent account?
An account becomes delinquent when the due date for a tax return or other established liability has passed and the amount due remains unpaid.

What can I do to avoid becoming delinquent?
Know your tax responsibilities and plan for them, and pay careful attention to the due date on your tax return. Also remember to open and read correspondence sent to you by the Office of Tax and Revenue; it may contain reporting instructions, due dates, changes in laws or tax rates, or other important information that may affect your tax responsibilities.

What happens if my account becomes delinquent?
Penalties and interest begin to accrue on the unpaid tax until the entire balance is paid in full. If you do not respond to letters or notices and your account continues to be delinquent, it is assigned to a revenue officer or tax examiner for collection. These Collection Division representatives will contact you by telephone, by letter or in person to resolve the delinquency.

What happens if I do not respond or make satisfactory payment arrangements during the collection process?
The Office of Tax and Revenue may file a tax lien covering all unpaid tax, fees, penalties, and interest. The lien is recorded at the District’s Recorder of Deeds office, where it becomes public record and appears as a tax lien on your credit report.

What are the effects of a filed lien?
A filed tax lien enables the District to seize property (bank accounts, wages, and personal property) to pay the debt. OTR will also file the tax lien in county courthouse throughout the country where assets are located and owned by an individual, business, or owners and officers of a business. Since tax liens become public record, they can appear in local newspapers and business journals that list all Superior Court filings, in addition to being displayed on the Office of Tax and Revenue’s website. A tax lien will appear on a taxpayer’s credit history for 10 years, even after the debt is paid in full.

Can payment due me from the District be used to offset my tax liability?
Yes. Any money the District owes you for goods or services or as a personal or corporation income tax refund will be applied to unpaid tax balances.

How do I request a penalty waiver?
The Office of Tax and Revenue may waive or cancel delinquent return penalties in limited circumstances if you show reasonable cause. Reasonable cause is broadly defined as your exercising ordinary business care and prudence in the discharge of your tax obligations, but some uncontrollable outside event (such as a fire destroying your records) prevented you from complying. A waiver request should be submitted in writing and include any supporting documentation. The request must explain the circumstances that caused your return to be late. (Note: Failure of the Office of Tax and Revenue to mail tax forms or notices is not grounds for a waiver of interest).

Will filing for bankruptcy eliminate any taxes owed?
Payment of your business taxes cannot be avoided through bankruptcy proceedings. Business taxes due the District are not discharged in bankruptcy. If a bankrupt business does not have enough assets to pay the District taxes, the owners and specified corporate officers are personally responsible for the taxes.

If I operate as a corporation, can I avoid personal liability for taxes?
No. The president, a vice president, the treasurer, and any other officer is personally liable for the corporation's unpaid sales and withholding taxes, penalties, interest, and fees. Any officer of the corporation who exercises direct control over its fiscal management is personally liable for withholding and sales taxes, penalties, interest and fees.