If you do not agree with the results of an audit or a collection action, you have the option of requesting an informal meeting with the appropriate supervisor to discuss the matter in an effort to arrive at a mutually agreed upon settlement. A decision will then be made on the issue within 10 days.
If you cannot resolve your differences with the supervisor or would rather not have any further involvement with the audit or collection division, you can request an independent review of your situation, within 30 days of the decision, by submitting a written protest explaining your position to the Office of Tax Appeals at the following address.
Director of the Office of Tax Appeals
Office of Tax and Revenue
941 North Capitol Street, NE, 1st Floor
Washington, DC 20002
Phone: (202) 442-6945
Fax: (202) 442-6948
A hearing will then be arranged to discuss the disputed issues. Within 30 days of the conclusion of the hearing, the Office of Tax Appeals will issue a decision either ordering the audit or collection division to grant the relief the taxpayer was seeking or affirming the examination or collection determination. This decision is binding on the Office of Tax and Revenue; however, the taxpayer can appeal the decision to DC Superior Court.
NOTE: The Office of Tax Appeals does not consider issues related to real property taxes. Visit Valid Tax Appeal Issues to see the business, income and other tax issues this office will consider. Visit Real Property Assessment Appeals for information on real property tax appeals.