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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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OTR Audit Division

The mission of the Office of Tax and Revenue’s Audit division is to obtain, maintain, and achieve tax compliance with all District of Columbia tax laws, except real property taxes, through the examination of filed tax returns, identification of non-filers, and unreported tax revenue.

Audits are conducted in a manner to provide fair, firm, and uniform treatment to all taxpayers.

Audit Information

Technical Advice and/or Legal Opinion

It is your right to request technical advice and legal opinion. You may do so by writing a request to:

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

Audit Division Contact Information

Audit Division Units

  • Review and Conference Unit: This unit reviews audit assessments, arranges informal conferences with the taxpayer to discuss audit and assessment concerns, and resolves disagreements regarding assessments with taxpayers.
  • Field Units: The field units are involved in combined audits such as Sales and Use Tax, Personal Property Tax, Franchise and Withholding Tax. Such audits are usually conducted in the office(s) of the taxpayer and/or his/her representative(s).
  • Office Audit Units: The office units conduct their audits of the taxpayer within the offices of the Audit division and these audits usually involve individual tax returns.
  • Contact Information

Frequently Asked Questions