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Form D-40EZ is no longer available for use for Tax Year 2019 and later. Taxpayers who used this form in the past must now use Form D-40.

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Individual Income Taxpayer Appeal Rights

The Office of Tax and Revenue (OTR) announces the issuance of Tax Notice 2008-02, Taxpayer Appeal Rights. It is the first memorandum of its kind to discuss the avenues of appeal within OTR, the Office of Administrative Hearings, and the Superior Court of the District of Columbia. The notice applies to deficiency and non-deficiency taxes (excluding real estate and possessory interest).