D.C. Mun. Regs. tit. 7, r. 7-323
At any time after an employer fails to file reports or pay contributions required by the Act, the Director shall inform the employer of such failing by mailing written notice of such failing to the employer's last known address. Such notice shall be on forms of general applicability and shall include information regarding the quarters for which reports were not filed and the amount of contributions, interest, and penalties owed. Such notice shall demand filing of unfiled reports and payment of all sums owed within ten (10) calendar days from the date of mailing of the notice.
If the employer fails to respond to the notice by filing reports and paying contributions, interest, and penalties, the Director may file liens, bring civil actions, or otherwise take any lawful action to compel the filing of reports and the payment of contributions, interest, and penalties.
In cases where the Director determines that collection by levy, distraint, or other extraordinary process may be necessary, a Notice of Delinquency shall be served in person by the Director's designee or by registered mail, return receipt requested, at the employer's last known address. In the case of a Notice served by mail which is refused or otherwise not deliverable, the Director shall serve a second Notice of Delinquency by first class mail, postage prepaid, at the employer's last known address. Such Notice of Delinquency shall be in addition to the general notice set forth in § 323.1.
The Notice of Delinquency shall contain the following:
Within ten (10) calendar days from receipt of the Notice of Delinquency, the employer shall pay in full the amount due for contributions plus interest and penalties unless the employer agrees in writing to a payment schedule, approved by the Director, by which the employer will pay the amount due, together with interest and penalties, in regular installments.
The ten (10) calendar day period during which an employer must respond to a Notice of Delinquency shall be computed as follows:
The Director may authorize an employer to pay delinquent amounts by regular monthly installments of such duration as will liquidate the delinquency in the shortest amount of time deemed reasonable by the Director. In determining whether to enter into an installment agreement, the Director shall consider:
In any installment payment agreement, the employer shall acknowledge that default in any installment payment or in any future filing of required reports or payment of contributions voids the agreement and the Director may institute any collection procedure permitted by the Act without further notice or demand to the employer.
The Director may renegotiate an installment payment schedule if the Director determines that changed circumstances of the employer warrant changes to the plan. However, renegotiation of an installment schedule may not extend the time period beyond twenty-four (24) months from the conclusion date of the original agreement.
If an employer fails to respond to the Director's Notice of Delinquency and demand for payment of delinquent contributions, interest, and penalties, or if an employer fails to make a scheduled installment payment, the Director, without further notice or demand to the employer, may attempt to collect the overdue payments by any method authorized by the Act.
The Director may levy an employer's bank account(s) by serving a Notice of Levy on the appropriate officer of the bank.
The Director may levy an employer's contract(s) with any agency of the Government of the District of Columbia by serving a Notice of Levy on the official of said agency authorized to accept said Notice.
The Director may levy upon property belonging to an employer by serving a Notice of Levy on the custodian of said property. Failure of the custodian to honor the levy shall result in the custodian's liability for the delinquent contributions, interest, and penalties, as generally set forth in D.C. Code § 47-1704 (1987).
The Director shall cause the examination of any property seized pursuant to § 323.13 to determine its condition, and shall keep records of condition, storage location, and any other actions necessary to maintain the property prior to sale.
An employer whose property has been seized pursuant to § 323.13 may redeem the property prior to the time it is sold by paying the Director the full amount of delinquent contributions, interest, and penalties owed and any costs incurred by Director in seizing and storing the property.
No earlier than ten (10) calendar days following seizure of property pursuant to § 323.13, the Director shall commence the process to sell the property, as generally set forth in D.C. Code § 47-1702 (1987). If the Director determines that adjournment of the sale will best serve the interest of the District Unemployment Fund (as defined by section 6 of the Act), the Director shall have the power to adjourn the sale until such time as the Director determines that the best interest of the District Unemployment Fund would be served by continuation of the sale of the property.
The proceeds of any sale of property under § 323.16 shall be allocated as follows:
The Director shall issue a Certificate of Sale to the purchaser of property at the sale and shall prepare ownership documents for property conveyed by sales made pursuant to § 323.16. All property shall be sold "as is" and "where is" without any guarantee or warranty express or implied. The Director shall sell only the right, title, and interest of the delinquent employer in the property, and the employer's interest will be offered subject to any prior outstanding mortgages, encumbrances, or other liens.
D.C. Mun. Regs. tit. 7, r. 7-323