State Tax Appeal

District of Columbia State Tax Appeal

Protest of proposed assessment to the Office of Administrative Hearings; alternative paid-assessment petition to the Superior Court Tax Division; and review checklist

IMPORTANT — CHOOSE ONE ROUTE

This template concerns non-real-property taxes administered by the District of Columbia Office of Tax and Revenue (OTR). It is not a Real Property Tax Appeals Commission filing, a refund-denial petition, or an appeal governed by a tax-specific statute that changes the general rules below.

The OAH election is binding

Under D.C. Code § 47-4312(c), filing a timely OAH protest elects OAH as the exclusive forum for all challenges to that proposed assessment and irrevocably waives adjudication of those challenges in another forum. Judicial review of OAH's final order remains available under D.C. Code § 2-1831.16.

D.C. Code § 47-4312(d) preserves the paid-assessment Superior Court route under § 47-3303 as an alternative to filing an OAH protest. Do not file both routes or assume an OTR webpage can override the statutory election rule.

No fictional collection stay

The prior template incorrectly described an automatic “Collection Stay.” The actual rules are different:

• on a timely OAH protest, OTR may not issue a final assessment until OAH decides whether the proposed deficiency, interest, or penalties are proper; and
• after OAH's final order, the order has the effect of a final assessment and the District may undertake lawful collection for the amount determined due;
• the direct Superior Court route requires payment of the assessed tax, penalties, and interest before the petition.

Do not add a generic stay, indemnity, cure period, arbitration clause, force-majeure tolling clause, limitation of liability, or contract boilerplate.

Optional OTR informal conference

OTR currently permits a written request for an informal conference concerning certain Audit Division decisions, generally within 30 days from the date of the notice. Follow the notice instructions. An informal conference is not a substitute for a timely OAH protest, and counsel should not assume it extends the statutory OAH deadline unless current law or the notice expressly provides that result.

PART A — OAH PROTEST OF PROPOSED ASSESSMENT

DISTRICT OF COLUMBIA OFFICE OF ADMINISTRATIVE HEARINGS

REQUEST FOR HEARING AND PROTEST OF PROPOSED ASSESSMENT

Petitioner states:

A-1. Parties, Notice, and Jurisdiction

1. Petitioner is [FULL LEGAL NAME], a ☐ District resident ☐ [ENTITY TYPE AND JURISDICTION], with mailing address [ADDRESS], telephone [____], and email [____].

2. Petitioner's taxpayer identification or account number is [REDACT OR PROVIDE AS OAH REQUIRES].

3. Respondent is the District of Columbia Office of Tax and Revenue.

4. OAH has jurisdiction under D.C. Code §§ 2-1831.03(b)(4) and 47-4312 because this case is a protest of an OTR proposed assessment of [TAX TYPE], not a proposed real-property-tax assessment or another matter excluded by law.

5. OTR sent Petitioner the attached [EXACT TITLE OF PROPOSED ASSESSMENT], Notice No. [____], dated [DATE], concerning tax period(s) [____].

6. This protest is filed no later than 30 days after the proposed assessment was sent. The date calculation is: [TRIGGER DATE + 30-DAY CALCULATION].

7. A copy of this protest and its attachments is being served on OTR as required by D.C. Code § 47-4312(a) and current OAH Rule 2805.

8. By filing this protest, Petitioner elects OAH as the exclusive forum to adjudicate all challenges to the proposed assessment and acknowledges the statutory waiver in D.C. Code § 47-4312(c).

A-2. Amounts Proposed

A-3. Grounds for Protest

Ground 1 — [SHORT TITLE]

9. OTR proposes [DESCRIBE ADJUSTMENT, PENALTY, OR INTEREST].

10. The proposed determination is improper because [STATE MATERIAL FACTS].

11. The controlling authority is [CITE CURRENT D.C. STATUTE, REGULATION, OR OTHER AUTHORITY].

12. The correct computation and requested adjustment are [____].

Ground 2 — [SHORT TITLE]

13. OTR proposes [____].

14. The relevant facts and authority are [____].

15. Petitioner requests [____].

Penalty or Interest Ground — [IF APPLICABLE]

16. The proposed penalty or interest is not due or should be adjusted because [IDENTIFY THE SPECIFIC LEGAL BASIS AND SUPPORTING FACTS].

A-4. Relief Requested

Petitioner requests that OAH:

1. provide an opportunity for a hearing;
2. determine that the disputed deficiency, interest, and penalties are not proper or are proper only in the corrected amounts shown above;
3. direct that no final assessment issue for amounts found not due; and
4. grant any further relief authorized by law.

A-5. Exhibits

A-6. Signature

Certificate of Service

I certify that on [DATE], I served a copy of this request for hearing, protest, and all attachments on the District of Columbia Office of Tax and Revenue by [METHOD AUTHORIZED BY CURRENT OAH RULE 2812 AND THE NOTICE] at [CURRENT SERVICE ADDRESS OR ELECTRONIC DESTINATION].

Signature: ____________________________________

OAH Filing Checklist

• ☐ Filed with OAH no later than 30 days after the proposed assessment was sent
• ☐ Copy of the proposed assessment attached
• ☐ Tax type, tax period(s), and amount appealed identified
• ☐ Every challenge to the proposed assessment included because the election covers all challenges
• ☐ Copy served on OTR and proof of service retained
• ☐ Representative authorization attached, if applicable
• ☐ Sensitive taxpayer identifiers redacted or submitted as OAH requires
• ☐ Current OAH filing methods, Clerk address, and service rules confirmed

PART B — ALTERNATIVE PAID-ASSESSMENT SUPERIOR COURT PETITION

SUPERIOR COURT OF THE DISTRICT OF COLUMBIA
TAX DIVISION

PETITION FOR APPEAL FROM TAX ASSESSMENT

Petitioner alleges:

1. Petitioner is [FULL LEGAL NAME, ENTITY TYPE IF APPLICABLE, AND ADDRESS].

2. The District assessed Petitioner for [IDENTIFY COVERED TAX] for [PERIODS] by assessment dated [DATE] and mailed a statement of taxes due on [DATE]. A copy is attached as Exhibit A.

3. This petition is filed within six months after the date of assessment under D.C. Code § 47-3303. The deadline calculation is [____].

4. Before filing, Petitioner paid the assessed tax together with penalties and interest due to the D.C. Treasurer on [DATE]. Proof of payment is attached as Exhibit B.

5. Petitioner did not file an OAH protest electing OAH as the exclusive forum for the challenges asserted here.

6. The assessment states:

Count I — [LEGAL OR COMPUTATIONAL ERROR]

7. The District determined [____].

8. The determination is erroneous because [MATERIAL FACTS, COMPUTATION, AND CURRENT AUTHORITY].

9. The correct assessment is [____].

Count II — [FACTUAL ERROR]

10. [STATE THE DISTRICT'S DETERMINATION, THE CORRECT FACTS, AND THE RELIEF REQUESTED].

Prayer for Relief

WHEREFORE, Petitioner requests that the Court:

1. cancel or reduce the assessment;
2. determine the correct amount of tax, penalties, and interest;
3. order any refund and interest authorized by law; and
4. grant any other relief authorized by D.C. Code § 47-3303 or other controlling law.

Petitioner understands that the Court may affirm, cancel, reduce, or increase the assessment.

Signature

Superior Court Filing Checklist

• ☐ Confirmed that § 47-3303 covers the tax and no tax-specific statute changes the route
• ☐ No OAH election made for the same challenges
• ☐ Petition filed within six months after the assessment date
• ☐ Tax, penalties, and interest due paid before filing
• ☐ Assessment and proof of payment attached
• ☐ Petition signed and telephone number included
• ☐ Current Superior Court Tax Division Rules, filing fee, filing method, caption, and service requirements confirmed

PART C — REVIEW OF OAH ORDER

Under D.C. Code § 2-1831.16:

1. an OAH order is effective when issued unless an Administrative Law Judge stays it;
2. a motion for reconsideration or a new trial may be filed within 10 calendar days after service of the order;
3. filing that motion does not itself stay the order unless the Administrative Law Judge orders otherwise;
4. a timely motion postpones finality for judicial-review purposes until it is ruled upon or denied by operation of law; and
5. judicial review of an OAH order in a contested case is in the District of Columbia Court of Appeals under that court's procedures and rules.

Review Checklist

• ☐ Date and method of service of OAH order recorded
• ☐ Ten-calendar-day reconsideration deadline calculated
• ☐ Need for a stay motion evaluated separately
• ☐ Current D.C. Court of Appeals petition-for-review deadline and rules confirmed
• ☐ Administrative record and every preserved issue identified

SOURCES AND REFERENCES

• D.C. Code § 47-4312 — Protest of assessment
• D.C. Code § 2-1831.03 — OAH jurisdiction
• D.C. Code § 2-1831.16 — Judicial review and administrative appeals
• D.C. Code § 47-3303 — Appeal from assessment
• OAH — Current Chapter 28 Rules of Practice and Procedure
• OTR — Taxpayer Rights, Appeals and Reconsiderations
• D.C. Courts — Tax Matters