Taxpayer Advocate

The DC Office of the Taxpayer Advocate (OTA) works with all DC taxpayers to offer assistance, provide outreach and education to all stakeholders, and engage in systemic advocacy.

NOTE: OTA can only assist with District of Columbia tax matters handled by the DC Office of Tax and Revenue. We do not handle federal tax issues or disputes with the Internal Revenue Service (IRS). If your concern involves federal taxes, please contact the IRS Taxpayer Advocate Service.

If you have a tax problem that is causing you undue economic hardship, or if you have been unsuccessful in resolving a tax matter using the OTR’s normal channels, please click here to complete a taxpayer advocacy request form.

THE RIGHT TO BE INFORMED –

• Know what to do to comply with DC tax laws.
• Have information concerning tax accounts clearly communicated.
• Receive clear explanations concerning any proposed or actual tax liability.
• Be provided with all options that are available to resolve any tax liability.

THE RIGHT TO QUALITY SERVICE –

• Receive respectful, prompt, and courteous assistance.
• Be provided with explanations that are understandable.
• Speak with a supervisor if they feel the service they received was inadequate.

THE RIGHT TO PAY NO MORE THAN THE CORRECT AMOUNT OF TAX –

• Pay no more than the amount of tax legally due which may include interest and penalties that are allowed under DC law.

THE RIGHT TO CHALLENGE THE DISTRICT’S POSITION AND BE HEARD –

• Raise objections and be provided with additional information regarding proposed liabilities or proposed actions by OTR.
• Have timely objections considered in a fair and consistent manner.
• Be provided with a response if the District does not agree with the taxpayer’s position.

THE RIGHT TO HAVE THEIR DISPUTE INDEPENDENTLY REVIEWED –

• Have an independent determination of their disputes.
• Receive a written response concerning the disposition of their disputes consistent with District tax laws.

THE RIGHT TO FINALITY –

• Know the amount of time to challenge a tax liability or proposed tax liability.
• Know the amount of time the District has to audit, assess, or collect a tax liability.
• Have a potential audit completed and the results of a potential audit communicated in a timely manner.
• Have a collection remedy implemented that allows for a tax liability to be resolved in a timely manner.

THE RIGHT TO PRIVACY –

• Expect that any District tax inquiry, examination, or enforcement action will comply with District tax laws and be no more intrusive than necessary.

THE RIGHT TO CONFIDENTIALITY –

• Expect that any information they provide to the District about their tax account will not be disclosed unless authorized by the taxpayer or required by law.

THE RIGHT TO REPRESENTATION –

• Have the right use an authorized representative.

THE RIGHT TO A FAIR AND JUST TAX SYSTEM –

• Expect that the District’s tax system will apply laws fairly, equitably and consistently.
• Receive assistance from the District of Columbia Taxpayer Advocate Unit if they are facing hardship or if the District has not resolved their tax issues properly or timely through the normal channels.

Understanding these rights empowers all taxpayers to confidently engage with OTR. If you would like more information about any of the rights listed above or have questions about how the DC Taxpayer Bill of Rights impacts you, please reach out to our Taxpayer Advocate, Paul Smith, at [email protected].

Paul Smith, OTR’s Taxpayer Advocate, leads the Office of the Taxpayer Advocate (OTA), which assists taxpayers in resolving complex and unique individual income, business and real property tax issues.

Prior to joining OTR, Mr. Smith served as both the managing director of the Columbus Community Legal Services and the director of the Low-Income Taxpayer Clinic at The Catholic University of America’s Columbus School of Law. In those roles, he supervised students in representing clients in tax controversies with the IRS, local jurisdictions, and bankruptcy. He also conducted community outreach projects to educate taxpayers on their rights and responsibilities as taxpayers.

In addition to his work with The Catholic University of America, Mr. Smith was a sole practitioner whose expertise included tax law, family law and consumer protection law. Mr. Smith also worked for 15 years as a teacher and as an administrator in Montgomery County Public Schools, Maryland.

He holds a bachelor of education from the University of Toledo, a master’s in Administration and Supervision from Johns Hopkins University, and a juris doctor from The Catholic University of America’s Columbus School of Law.

District of Columbia Office of the Taxpayer Advocate
The Office of the Taxpayer Advocate
1101 4th Street SW
Suite 270
Washington, DC 20024

Phone: (202) 442-6348
Email: [email protected]

• IRS Taxpayer Advocate Service
• Taxpayer Advocate Brochure
• Taxpayer Advocate Brochure (Spanish)