What does a D.C. Office of Tax and Revenue attorney do?

A D.C. Office of Tax and Revenue attorney, as this page uses the term, represents a taxpayer in a dispute with OTR: an audit, a Notice of Proposed Assessment, a refund denial, a voluntary disclosure application, or a collection matter. The Office of the General Counsel of the D.C. Office of the Chief Financial Officer says it represents OTR in litigating cases before the Office of Administrative Hearings and the Real Property Tax Appeals Commission. Mr. Powell represents the taxpayer.

How long do you have to protest a D.C. Notice of Proposed Assessment?

D.C. Code section 47-4312(a) allows a protest with the Office of Administrative Hearings no later than 30 days after the proposed assessment is sent. OAH’s protest form states that OAH must receive the protest within 30 days of the date the proposed assessment is sent, that a deadline falling on a Saturday, Sunday, or legal holiday moves to the next business day, and that OAH has no jurisdiction to decide a protest filed after the deadline. Without a timely protest, the statute directs a final assessment. The date printed on the notice controls.

Does an OAH protest require payment of the disputed D.C. tax first?

OTR states that a taxpayer is not required to pay the disputed amount while an appeal is pending before the Office of Administrative Hearings, that filing a protest with OAH stops the collection process until a final decision is made, and that penalties and interest may continue to accrue during the appeal. The Superior Court route is different: section 47-3303 requires the tax, penalties, and interest to be paid first.

Can a D.C. tax assessment go to Superior Court instead of OAH?

Yes, as an alternative to an OAH protest. D.C. Code section 47-4312(d) preserves an appeal to the Superior Court of the District of Columbia under section 47-3303, which allows the appeal within 6 months after the date of the assessment once the tax, penalties, and interest are paid. For sales tax, section 47-2021 counts the 6 months from the date of the final determination. Filing an OAH protest instead is deemed an election of OAH as the exclusive forum under section 47-4312(c), and judicial review of an OAH order in a contested case is in the District of Columbia Court of Appeals under section 2-1831.16(e).

Who qualifies for the D.C. Voluntary Disclosure Program?

OTR says any taxpayer may apply, except for liabilities under the Real Property Tax Administration and Qualified High Technology Company programs. Its program page says a taxpayer is not eligible if contacted by OTR or its representatives, has been filing intermittently, has unreported income on a filed return, or is currently registered and has filed returns for the specific tax type. OTR says an ineligible taxpayer may contact its Voluntary Disclosure Unit for an alternative method to bring the account into compliance, and that it evaluates each application on its specific facts and circumstances.

OTR notice

D.C. Office of Tax and Revenue attorney for notices, conference, and OAH protests.

Under D.C. Code section 47-4312, the District generally must send a proposed assessment before it makes a final assessment of a deficiency, interest, or penalties, and the taxpayer has 30 days after the proposed assessment is sent to file a protest with the Office of Administrative Hearings, with a copy to OTR. A timely protest bars the District from issuing a final assessment, and the Office of Administrative Hearings decides, after an opportunity for a hearing, whether the deficiency, interest, or penalties are proper; its final order has the same effect as a final assessment. Without a timely protest, the District sends a final assessment. The date printed on the notice controls, and this page does not calculate it.

Mr. Powell answers the OTR notice and files the protest with the Office of Administrative Hearings. He works from 1629 K Street NW, Suite 300 in Washington, DC. A D.C. Office of Tax and Revenue attorney represents individuals and closely held businesses in OTR audits, proposed assessments, refund denials, voluntary disclosure applications, collections, and protests before the Office of Administrative Hearings.

State-law matters are limited to the District of Columbia and Maryland. Federal IRS representation may extend nationwide.

The OAH protest procedure on this page was first checked on otr.cfo.dc.gov, oah.dc.gov, and code.dccouncil.gov on September 4, 2026. This page moved to this address on September 10, 2026. The protest, informal conference, audit, voluntary disclosure, and Office of the General Counsel statements were checked on otr.cfo.dc.gov, oah.dc.gov, cfo.dc.gov, and code.dccouncil.gov on October 24, 2026. The notice in hand controls over this summary.

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What is a D.C. Notice of Proposed Assessment?

A Notice of Proposed Assessment is the proposed assessment that D.C. Code section 47-4312(a) generally requires the District to send before a final assessment of a deficiency, interest, or penalties. Unless the tax title provides otherwise, section 47-4312(a-1) requires a notice of proposed audit changes at least 30 days before the proposed assessment is sent.

After a D.C. balance is final, tax liens, levies, payment agreements, and the Certificate of Clean Hands are covered on D.C. OTR collections.

Mr. Powell is admitted in the District of Columbia. The work begins with the D.C. notice, the tax type it names, and the date it prints. This page does not determine the result of a particular D.C. assessment or protest.

Official source: D.C. Office of Tax and Revenue
Official source: OTR, Collections and Audit FAQs
Official source: D.C. Code section 47-4312, protest of assessment
Official source: OCFO, Office of the General Counsel
Official source: IRS Audits (federal examinations are a separate path)

The work

Read the D.C. notice.

Read the D.C. notice
Mr. Powell identifies the tax type, the tax years, the amount shown, the response date printed on the letter, and whether it is a notice of proposed audit changes or a Notice of Proposed Assessment.
Confirm it is a District matter
A D.C. Office of Tax and Revenue notice is a District tax matter. Federal IRS examinations, collections, and Tax Court cases follow a different path.
Weigh the informal conference
OTR says a taxpayer may have the right to request an informal conference with its Audit Division before a formal protest, that the conference is not required, and that the Notice of Proposed Assessment gives the instructions.
Protest at the Office of Administrative Hearings
Under D.C. Code section 47-4312, the protest goes to the Office of Administrative Hearings, with a copy to OTR. The date on the notice controls, and this page does not calculate it.

How is a D.C. Notice of Proposed Assessment protested?

The formal protest goes to the Office of Administrative Hearings, which OTR describes as an independent tribunal that reviews OTR decisions. OTR says a taxpayer who disagrees with a refund denial, a proposed tax assessment of an audit, an Officer Assessment, or a Non-Filer discovery may have the right to protest there. For sales tax, section 47-2021 generally allows an appeal of a refund denial to the Superior Court within 6 months from the date of the denial. OAH says that, to be accepted, a protest must be filed with a copy of the proposed assessment, and that when a proposed assessment was issued to more than one taxpayer, all persons named in it must file. Its form requires a copy of the protest to be sent to OTR as well.

OTR says a taxpayer may have the right to request an informal conference with its Audit Division before formally appealing a proposed assessment, that the conference is not required, and that the request follows the instructions in the Notice of Proposed Assessment. OTR’s conference page, which lists a proposed audit change among the decisions a conference can address, describes a written request within 30 days from the date of the notice, and says the Review and Conference Unit notifies the taxpayer of the time and place within 30 days of receiving the request. Section 47-4312 counts the protest period from the date the proposed assessment is sent.

Official source: OTR, Taxpayer Rights, Appeals and Reconsiderations
Official source: OTR, Informal Conference and Appeals Process
Official source: OAH, Taxpayer’s Protest of a Proposed Assessment
Official source: D.C. Code section 2-1831.03, OAH jurisdiction
Official source: D.C. Code section 2-1831.16, judicial review of OAH orders
Official source: D.C. Code section 47-3303, appeal from assessment
Official source: D.C. Code section 47-2021, sales tax appeals

What does the D.C. Voluntary Disclosure Program offer?

OTR encourages businesses and individuals who are not current in filing District tax returns to come forward voluntarily through its Voluntary Disclosure Program, and says a taxpayer who has failed to pay District taxes may contact its Voluntary Disclosure Unit to make satisfactory arrangements. OTR says taxpayers can remain anonymous during the initial application process, that it will not assess any penalties or late fees on the disclosed periods, and that the application is submitted through MyTax DC by selecting “Submit VDA.”

When no return was filed, D.C. Code section 47-4301(d)(1) allows the tax to be assessed at any time. OTR’s program page says that in most cases the look-back period is three years or the date the taxpayer established nexus in the District, whichever is later, and that when sales tax or gross receipts tax reimbursements were collected from customers but not remitted, it is the greater of three years or the date nexus was established. OTR’s Collections and Audit FAQs give the same general rule, the lesser of three years or the nexus date, but say OTR may require five years in certain circumstances, and give five years or the nexus date for sales, withholding, gross receipts, and other trust fund tax cases.

OTR says that for substantial liabilities it may allow a payment agreement through its Collection Division if an adequate upfront payment is made, and that a missed scheduled payment may void the agreement, in which case OTR reserves the right to assess additional penalties and interest on the remaining balance. Mr. Powell reviews whether the D.C. program fits the facts before anything is filed. The IRS and Maryland programs are described on the voluntary disclosure page.

Official source: OTR, Voluntary Disclosure Program
Official source: OTR, Collections and Audit FAQs
Official source: D.C. Code section 47-4301, periods of limitation

What happens in a D.C. OTR audit?

OTR describes its Audit Division’s mission as achieving compliance with all District tax laws except real property taxes, through the examination of filed tax returns, identification of non-filers, and unreported tax revenue. The audit types OTR lists include sales and use tax, corporation and unincorporated business franchise tax, individual income tax, employee withholding tax, and personal property tax, among others. OTR says audits are done by mail or through personal interviews, that a taxpayer may request a time and place convenient for the taxpayer and the auditor, and that audits do not necessarily result in additional taxes. OTR says a taxpayer may represent himself or herself or have someone represent the taxpayer when returns are audited, and it accepts a power of attorney on Form D-2848 or through a MyTax.DC.gov account.

Under D.C. Code section 47-4301, a District tax generally must be assessed within 3 years after the return was filed. The period is 6 years when an income or franchise tax return omits gross income of more than 25 percent of the gross income stated in the return, or when another District tax return omits more than 25 percent of the tax reported on it, and the period can be extended by written agreement before it expires.

Official source: OTR, Audit
Official source: OTR, OTR Audits
Official source: OTR, Power of Attorney
Official source: D.C. Code section 47-4301, periods of limitation

Questions

Common questions.

What does a D.C. Office of Tax and Revenue attorney do?
A D.C. Office of Tax and Revenue attorney, as this page uses the term, represents a taxpayer in a dispute with OTR: an audit, a Notice of Proposed Assessment, a refund denial, a voluntary disclosure application, or a collection matter. The Office of the General Counsel of the D.C. Office of the Chief Financial Officer says it represents OTR in litigating cases before the Office of Administrative Hearings and the Real Property Tax Appeals Commission. Mr. Powell represents the taxpayer.
How long do you have to protest a D.C. Notice of Proposed Assessment?
D.C. Code section 47-4312(a) allows a protest with the Office of Administrative Hearings no later than 30 days after the proposed assessment is sent. OAH’s protest form states that OAH must receive the protest within 30 days of the date the proposed assessment is sent, that a deadline falling on a Saturday, Sunday, or legal holiday moves to the next business day, and that OAH has no jurisdiction to decide a protest filed after the deadline. Without a timely protest, the statute directs a final assessment. The date printed on the notice controls.
Does an OAH protest require payment of the disputed D.C. tax first?
OTR states that a taxpayer is not required to pay the disputed amount while an appeal is pending before the Office of Administrative Hearings, that filing a protest with OAH stops the collection process until a final decision is made, and that penalties and interest may continue to accrue during the appeal. The Superior Court route is different: section 47-3303 requires the tax, penalties, and interest to be paid first.
Can a D.C. tax assessment go to Superior Court instead of OAH?
Yes, as an alternative to an OAH protest. D.C. Code section 47-4312(d) preserves an appeal to the Superior Court of the District of Columbia under section 47-3303, which allows the appeal within 6 months after the date of the assessment once the tax, penalties, and interest are paid. For sales tax, section 47-2021 counts the 6 months from the date of the final determination. Filing an OAH protest instead is deemed an election of OAH as the exclusive forum under section 47-4312(c), and judicial review of an OAH order in a contested case is in the District of Columbia Court of Appeals under section 2-1831.16(e).
Who qualifies for the D.C. Voluntary Disclosure Program?
OTR says any taxpayer may apply, except for liabilities under the Real Property Tax Administration and Qualified High Technology Company programs. Its program page says a taxpayer is not eligible if contacted by OTR or its representatives, has been filing intermittently, has unreported income on a filed return, or is currently registered and has filed returns for the specific tax type. OTR says an ineligible taxpayer may contact its Voluntary Disclosure Unit for an alternative method to bring the account into compliance, and that it evaluates each application on its specific facts and circumstances.

If the letter is from the IRS.

For a federal notice, the Washington, DC tax attorney page, IRS audit defense, IRS collections, and the IRS Letter Check cover the IRS path. The D.C. office address does not turn an IRS letter into a District tax case.

Send the letter code and the date printed on it.

Tell me what the D.C. tax letter concerns and the deadline shown. Send only a high-level summary.

Schedule an initial consultation

Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline.

Law Office of Alexander Powell, PLLC. 1629 K Street NW, Suite 300, Washington, DC 20006.