D.C. Mun. Regs. tit. 7, r. 7-3405
At any time after a covered employer or self-employed individual fails to file required reports or pay owed contributions, DOES shall inform the covered employer or self-employed individual of such failing by sending electronic notice via both the online portal and email to the covered employer's or self-employed individual's last known email address, and by physical mail by sending notification to the employer's or self-employed individual's last known mailing 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 thirty (30) calendar days from the date of the notice in the online portal. At DOES' discretion, the notice may also inform the covered employer or self-employed individual of the option to enter into a payment plan described in Subsection 3405.11, if approved
If an employer or self-employed individual disagrees with DOES' determination of the failure to report or to pay contributions, the employer or self-employed individual may file an administrative appeal to DOES within the same thirty (30) day period provided for in Subsection 3405.1. The appeal shall be filed using the online portal, or another format approved by DOES, and shall contain evidence showing that reports have been filed or contributions have been paid, or an explanation for the employer's or self-employed individual's late action.
Only one administrative appeal provided by this section shall be allowed for each report due or contribution owed.
If the covered employer fails to respond to the notice described in Subsection 3405.1 by filing reports, paying contributions, or requesting an administrative appeal under Subsection 3405.2, DOES may impose interest and penalties, 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. For self-employed individuals, DOES may terminate the individual's enrollment in the program, in addition to imposing interest and/or penalties, if the self-employed individual fails to pay the requisite contributions.
In cases where DOES determines that collection by levy, distraint, civil action, or other extraordinary process may be necessary, a Notice of Delinquency shall be served on the covered employer. The notice shall be delivered via the online portal, by email, and by registered mail, return receipt requested, to the covered employer's last known address. At the discretion of DOES, the notice may also be served in person by the Director's designee. 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 covered employer's last known address. Such Notice of Delinquency shall be separate from and in addition to the general notice set forth in Subsection 3405.1.
The Notice of Delinquency shall contain the following:
Within ten (10) business days after posting of the Notice of Delinquency on the online portal, the covered employer or self-employed individual shall file the required reports or pay in full the amount due for contributions, interest, and penalties.
The requirement to file reports or pay the contributions, interest, and penalties owed with the ten (10) business-day period described in Subsection 3405.8 may be waived if, within the same ten (10) business-day period, the covered employer or self-employed individual agrees to a payment schedule, approved by DOES and in compliance with Subsections 3405.11, 12, and 13, by which the covered employer or self-employed individual will pay the amount due, together with interest and penalties, in regular installments.
The ten (10) business-day period during which a covered employer or self-employed individuals must respond to a Notice of Delinquency shall be determined as follows:
The Director may authorize a covered employer or self-employed individual 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 DOES. In determining whether to enter into an installment agreement, DOES shall consider:
In any installment payment agreement, the covered employer or self-employed individual 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 or penalty permitted by the Act and this Chapter without further notice or demand to the covered employer.
DOES may renegotiate an installment payment schedule if DOES determines that changed circumstances of the covered employer or self-employed individual 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 a covered employer fails to respond to DOES' Notice of Delinquency by paying delinquent contributions, interest, and penalties owed or by entering a payment schedule described in Subsection 3405.9, or if a covered employer fails to make another scheduled installment payment while the resolution of the delinquent payment is still pending, DOES, without further notice or demand to the covered employer, may attempt to collect the overdue payments by any method authorized by the Act and this chapter. In the case of self-employed individuals, DOES may terminate their enrollment in the program without further notice.
A self-employed individual whose enrollment in the program has been terminated as described in section 3405.14 shall be ineligible for benefits until all amounts owed to DOES, including all penalties and assessed interest, are paid and received by DOES. Once all amounts owed are received, a self-employed individual shall be immediately reinstated in the program. Termination from the program does not excuse the individual from any requirements under this Chapter and does not have the effect of opting out of the program. During the period of termination, the individual remains liable for all contributions, penalties, interest, and all other requirements under this Chapter.
DOES may levy a covered employer's bank account(s) by serving a Notice of Levy on the appropriate officer of the bank.
DOES may levy a covered 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.
DOES may levy upon property belonging to a covered 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.
DOES shall cause the examination of any property seized pursuant to this section to determine its condition, and shall keep records of condition, storage location, and any other actions necessary to maintain the property prior to sale.
A covered employer whose property has been seized pursuant to this section may redeem the property prior to the time it is sold by paying DOES the full amount of delinquent contributions, interest, and penalties owed and any costs incurred by DOES in seizing and storing the property or preparing the property for sale.
No earlier than ten (10) calendar days following seizure of property pursuant to this section, DOES shall commence the process to sell the property. If DOES determines that adjournment of the sale will best serve the interest of the Universal Paid Leave Implementation Fund, DOES shall have the power to adjourn the sale until such time as DOES determines that the best interest of the Universal Paid Leave Implementation Fund would be served by continuation of the sale of the property.
DOES 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 Subsection 3405.16. All property shall be sold "as is" and "where is" without any guarantee or warranty express or implied. DOES shall sell only the right, title, and interest of the delinquent covered employer in the property, and the covered employer's interest will be offered subject to any prior outstanding mortgages, encumbrances, or other liens.
Any monies collected by DOES as a result of assessing a penalty as described in Section 3405 , and any accrued interest on an assessed penalty, shall be deposited into the Universal Paid Leave Implementation Fund.
D.C. Mun. Regs. tit. 7, r. 7-3405