Washington, DC tax counsel · District of Columbia state-law matters
Washington, DC tax controversies.
The firm has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in disputes with District of Columbia tax authorities.
State-law matters are limited to the District of Columbia and Maryland. Federal IRS representation may extend nationwide.
Start with the Office of Tax and Revenue notice.
The District of Columbia Office of Tax and Revenue administers D.C. tax filings, assessments, and collections. A letter from that office is a District tax matter. Federal IRS examinations, collections, and United States Tax Court cases follow a different path.
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, Taxpayer Rights, Appeals and Reconsiderations
Official source: OAH, Taxpayer’s Protest of a Proposed Assessment
Official source: IRS Audits (federal examinations are a separate path)
The work
How the firm approaches a D.C. tax dispute.
Read the D.C. notice
Identify the tax type, the tax years, the amount shown, the agency named, and the response date printed on the letter.
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.
Use the conference the notice offers
OTR says a taxpayer may request an informal conference with the Audit Division before a formal protest. Follow the instructions printed on the Notice of Proposed Assessment.
File the protest the notice describes
OTR says a formal protest of a proposed assessment is filed with the Office of Administrative Hearings. The date on the notice controls. This page does not calculate that date.
How a D.C. proposed assessment is protested.
OTR’s taxpayer-rights page describes two administrative steps. A taxpayer may request an informal conference with the Audit Division. A taxpayer who disagrees with a refund denial, a proposed tax assessment of an audit, an Officer Assessment, or a Non-Filer discovery may file a formal protest with the Office of Administrative Hearings, an independent tribunal that reviews OTR decisions.
OTR states that petitions to OAH must be filed within 30 days from the date the notice is issued, and that the protest should include the taxpayer’s name and contact information, a copy of the OTR notice, a statement of the facts and reasons for disagreement, and supporting documents. OAH’s protest instructions state that OAH must receive the protest within 30 days of the date the proposed assessment is sent, and that a copy must also be sent to OTR.
OTR states that a taxpayer is not required to pay the disputed amount while the OAH appeal is pending, and that filing the protest stops collection until a final decision is made. OTR also states that penalties and interest may continue to accrue. Later Superior Court review, when available, follows the rules OTR publishes for that forum, including the requirement that the tax liability be satisfied before that appeal.
Questions
Common questions.
What work does a D.C. tax attorney handle?
A D.C. tax attorney represents individuals and closely held businesses in disputes with the District of Columbia Office of Tax and Revenue. Typical papers include a Notice of Proposed Assessment, a refund denial, or another OTR tax determination. The firm’s Washington, DC office is at 1629 K Street NW, Suite 300. Federal IRS and U.S. Tax Court work is described on separate pages.
How do you protest a D.C. Office of Tax and Revenue proposed assessment?
OTR says a taxpayer may request an informal conference with the Audit Division, then file a written protest with the Office of Administrative Hearings. OTR states that petitions to OAH must be filed within 30 days from the date the notice is issued. The protest should include a copy of the OTR notice and a statement of the facts and reasons for disagreement. OTR also says a copy of the protest must be sent to OTR. The date on the notice controls. This page does not calculate that date.
Which D.C. taxes does this page cover?
This page covers District of Columbia tax controversies for individuals and closely held businesses, including individual income tax and business franchise tax disputes administered by the Office of Tax and Revenue. The controlling document is the OTR notice in hand.
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, and that filing a protest with OAH stops the collection process until a final decision is made. OTR also states that penalties and interest may continue to accrue during the appeal. Confirm the effect on the particular notice with the paper and the current OTR instructions.
When does D.C. Superior Court review a tax determination?
OTR says a taxpayer dissatisfied with a decision by OTR or OAH may have further appeal rights in the Superior Court of the District of Columbia. OTR states that a Superior Court petition must be filed within six months of the determination received, and that the tax liability must be satisfied before that appeal. OAH’s protest form states that an election to proceed in OAH waives the right to have that proposed-assessment challenge resolved in Superior Court, with an appeal of the OAH final order still available to the District of Columbia Court of Appeals. Read the current notice and the forum it names.
If the letter is from the IRS.
Start with IRS audit defense, IRS collections, or the IRS Letter Check when the paper is a federal notice. The D.C. office address does not turn an IRS letter into a District tax case.
Related pages
Related D.C. tax resources.
- Tax controversy attorney DCThe Washington, DC tax controversy path from IRS notice to Tax Court and D.C. OTR.
- Maryland tax attorneyState-law tax controversies in Maryland are a separate practice page.
- IRS audit defenseFederal IRS examinations are handled nationwide from the Washington, DC office.
- IRS collectionsFederal liens, levies, and payment options are a separate IRS path.
- Practice areasReview the firm’s federal, District of Columbia, Maryland, and international-reporting scope.
- Start hereSend a high-level summary of the D.C. notice and the date printed on it.
A simple first step
Start with what you know.
Tell me what the D.C. tax letter concerns and the deadline shown. Send only a high-level summary. Documents can be reviewed later, if needed.
Start here