PETITION FOR APPEAL OF DISTRICT OF COLUMBIA TAX ASSESSMENT

(Before the District of Columbia Office of Administrative Hearings acting as the District Tax Tribunal)

[// GUIDANCE: This template is intended for appeals of District of Columbia tax assessments—including income, franchise, sales/use, withholding, excise, and personal property taxes—issued by the District of Columbia Office of Tax and Revenue (“OTR”). Customize all bracketed items and attach supporting documentation as required by OAH rules.]

TABLE OF CONTENTS

I. Document Header
II. Definitions
III. Operative Provisions
IV. Representations & Warranties
V. Covenants & Restrictions
VI. Default & Remedies
VII. Risk Allocation
VIII. Dispute Resolution
IX. General Provisions
X. Execution Block

I. DOCUMENT HEADER

1.1 Title. PETITION FOR APPEAL OF TAX ASSESSMENT.

1.2 Parties.
a. Petitioner: [PETITIONER LEGAL NAME], a [ENTITY TYPE / INDIVIDUAL] with principal place of business/residence at [ADDRESS] (“Taxpayer” or “Petitioner”).
b. Respondent: DISTRICT OF COLUMBIA OFFICE OF TAX AND REVENUE, by and through the Office of the Chief Financial Officer (“OTR” or “Respondent”).

1.3 Recitals.
a. On [DATE OF ASSESSMENT], OTR issued a Notice of Tax Assessment (the “Assessment”) against Petitioner for the tax period(s) [PERIOD] in the amount of [AMOUNT] plus penalties and interest.
b. Petitioner timely files this Petition within the statutory appeal period to contest the Assessment.
c. Jurisdiction lies with the District of Columbia Office of Administrative Hearings (“OAH”) sitting as the District Tax Tribunal pursuant to District law.
d. Consideration for this Petition consists of the mutual promises and obligations herein and in the governing statutes and regulations.

1.4 Effective Date & Jurisdiction. This Petition is effective upon filing with OAH and is governed by the laws of the District of Columbia.

II. DEFINITIONS

For purposes of this Petition, the following capitalized terms have the meanings set forth below. Defined terms apply in both singular and plural forms.

“Assessment” – The final notice of tax liability, deficiency, or penalty issued by OTR to Petitioner, dated [DATE].

“Burden of Proof” – The obligation borne by Petitioner to establish by a preponderance of the evidence that the Assessment is erroneous, excessive, or otherwise unlawful.

“Collection Stay” – The statutory suspension of enforced collection actions that takes effect upon the timely filing of this Petition and remains in place until final disposition.

“District” – The District of Columbia.

“OAH” – The District of Columbia Office of Administrative Hearings, acting as the District Tax Tribunal for purposes of this matter.

“Petition” – This Petition for Appeal of Tax Assessment, including all exhibits, schedules, and amendments.

“Petitioner” or “Taxpayer” – The party identified in Section 1.2(a).

“Respondent” – The District of Columbia Office of Tax and Revenue.

III. OPERATIVE PROVISIONS

3.1 Jurisdiction & Venue. Petitioner invokes the exclusive jurisdiction of OAH to hear and decide this tax appeal. Venue is proper in the District of Columbia.

3.2 Timeliness. Petitioner affirms that this Petition is filed within [NUMBER] days of the date of the Assessment, satisfying all statutory filing deadlines.

3.3 Statement of Issues. Petitioner contests the Assessment on the following grounds:
a. [GROUND 1 – e.g., Statutory Misinterpretation]
b. [GROUND 2 – e.g., Erroneous Calculation of Taxable Income]
c. [GROUND 3 – e.g., Improper Penalty Assessment]

3.4 Relief Requested. Petitioner respectfully requests that OAH:
a. Vacate or reduce the Assessment in whole or in part;
b. Abate related penalties and interest;
c. Confirm applicability of the Collection Stay pending final resolution; and
d. Award such other relief as the Tribunal deems just and proper.

3.5 Supporting Documentation. Petitioner contemporaneously files:
i. Certified copy of the Assessment;
ii. Petitioner’s computations and schedules;
iii. Affidavits or declarations of [NAME(S)];
iv. Exhibits [A–__].

[// GUIDANCE: Attach documents in the order required by OAH procedural rules. Index exhibits clearly and provide an exhibit list.]

3.6 Conditions Precedent. All administrative prerequisites to filing this Petition have been satisfied or are otherwise excused.

IV. REPRESENTATIONS & WARRANTIES

4.1 Accuracy of Information. Petitioner represents that all factual statements, schedules, and exhibits submitted are true, correct, and complete to the best of Petitioner’s knowledge, information, and belief.

4.2 Authority. If Petitioner is an entity, the undersigned signatory warrants lawful authority to file this Petition and bind Petitioner.

4.3 Survival. The representations and warranties herein survive dismissal, settlement, or final adjudication of this matter.

V. COVENANTS & RESTRICTIONS

5.1 Cooperation. Petitioner shall promptly furnish additional documentation reasonably requested by OTR or OAH in connection with this appeal.

5.2 Notice of Changes. Petitioner shall notify OTR and OAH in writing of any material change to contact information or legal status within ten (10) days of such change.

5.3 Good-Faith Participation. Petitioner covenants to participate in all procedural conferences, status hearings, and alternative dispute resolution sessions scheduled by OAH.

VI. DEFAULT & REMEDIES

6.1 Events of Default. The following constitute defaults by Petitioner:
a. Failure to appear at a scheduled hearing without good cause;
b. Failure to comply with an OAH order;
c. Failure to provide discovery as ordered.

6.2 Cure Period. Upon written notice of default from OTR or OAH, Petitioner shall have ten (10) days to cure, unless a shorter period is ordered.

6.3 Remedies. Upon uncured default, OAH may dismiss the Petition with prejudice, lift the Collection Stay, or impose other appropriate sanctions.

VII. RISK ALLOCATION

7.1 Burden of Proof. Petitioner acknowledges and accepts the Burden of Proof in challenging the Assessment.

7.2 Indemnification of Tribunal Costs. Petitioner agrees to bear all tribunal-imposed costs, copying fees, and transcript charges, except as otherwise ordered.

7.3 Limitation of Liability. Liability in this matter is capped at the amount of the Assessment, inclusive of penalties and interest, except for sanctions awarded under Section 6.3.

[// GUIDANCE: Liability caps in tax matters are generally inherent; this clause is included for clarity and should not be construed as limiting statutory penalties for bad-faith conduct.]

VIII. DISPUTE RESOLUTION

8.1 Governing Law. This Petition is governed by the tax laws and administrative procedure laws of the District of Columbia.

8.2 Forum Selection. Exclusive forum for adjudication is OAH (District Tax Tribunal).

8.3 Arbitration. The parties acknowledge that mandatory arbitration is not applicable; however, OAH-facilitated mediation may be ordered.

8.4 Jury Waiver. Jury trial rights are inapplicable to this administrative proceeding.

8.5 Injunctive Relief. The Collection Stay provided by District law constitutes appropriate injunctive relief pending final determination.

IX. GENERAL PROVISIONS

9.1 Amendments & Waivers. This Petition may be amended only by written filing with OAH; no waiver of any provision is effective unless in writing and accepted by OAH.

9.2 Assignment. Petitioner may not assign rights or delegate obligations arising under this Petition without prior written consent of OAH.

9.3 Successors. This Petition is binding upon and inures to the benefit of Petitioner’s successors and permitted assigns.

9.4 Severability. If any provision is held invalid, the remainder shall remain enforceable to the fullest extent permitted.

9.5 Integration. This Petition, together with attached exhibits, constitutes the entire submission and supersedes all prior statements regarding the Assessment.

9.6 Counterparts & Electronic Signatures. This Petition may be executed in counterparts and by electronic signature with the same force and effect as an original.

X. EXECUTION BLOCK

IN WITNESS WHEREOF, the undersigned hereby execute(s) and verify(ies) this Petition as of the Effective Date set forth below.

VERIFICATION

I, [NAME], being duly sworn, state that I am the [TITLE/RELATIONSHIP] of Petitioner; that I have read the foregoing Petition; and that the facts stated therein are true and correct to the best of my knowledge, information, and belief.

Signature

Subscribed and sworn before me this ___ day of ____, 20__.

Notary Public
My commission expires: ______

CERTIFICATE OF SERVICE

I certify that on [DATE], I served a true and correct copy of this Petition and all supporting documents on the District of Columbia Office of Tax and Revenue at [SERVICE ADDRESS / EMAIL] by [METHOD OF SERVICE].

Signature of Petitioner / Counsel

[// GUIDANCE:
1. File the original Petition and Verification with OAH using the e-Filing portal or in person, together with the statutory filing fee (if any).
2. Serve OTR in the manner prescribed by OAH Rules of Practice and Procedure.
3. Retain proof of service and the stamped “received” copy for your records.
4. Calendar all deadlines, including pre-hearing submissions and status conferences, immediately upon receipt of the scheduling order.
5. Consider requesting informal settlement or mediation if beneficial.
]