Taxpayer Advocate

Your voice at OTR.

A gavel and law books The Office of the Taxpayer Advocate (OTA) is a unit within the District of Columbia’s Office of Tax and Revenue dedicated to ensuring that all taxpayers are treated in a fair and equitable manner in accordance with the District’s Taxpayer Bill of Rights.

Request Assistance From the Taxpayer Advocate

What We Do

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.

How to Request Assistance

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.

Meet OTR's Taxpayer Advocate, Paul Smith

Paul Smith, OTR Tax Advocate 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.