D.C. Mun. Regs. tit. 9, r. 9-168

Current through Register Vol. 71, No. 36, September 6, 2024

Rule 9-168 - COMBINED REPORTING: DESIGNATED AGENT; LIABILITY

168.1

Designated agent. In the event that there are two or more taxpayer members of a combined group, as a filing convenience, and without changing the respective liability of the group taxpayer members, the taxpayer members of a combined group shall designate one taxpayer member of the combined group to file a single return in the form and manner prescribed by the Chief Financial Officer, in lieu of filing their own respective returns. The designated agent shall be the taxpayer member of the combined group that is either the common parent, or, where there is no such common parent or the parent is not a taxpayer member of the combined group, the taxpayer member of the combined group that has the greatest District business activity during the first year that the combined report is required to be filed, as measured by the total of the District factors, payroll, sales, and property for that year.

168.2Duties of designated agent. The designated agent agrees to act as the agent on behalf of the taxpayer members of the combined group for all tax matters relating to the combined group, including, but not limited to: making estimated tax payments; assessments; requesting extensions of time to file returns; amending returns; reporting Internal Revenue Service adjustments to returns; renewing or revoking an election such as the worldwide election; filing a refund claim; reporting federal changes; accepting of refunds or notices; executing waivers and powers of attorney; and providing access to tax and other relevant records of all members of the combined group as reasonably requested by the Chief Financial Officer.

168.3

Continuity of agency into future years. Once a taxpayer member of the combined group is appointed as the designated agent, it shall remain the designated agent of that group for all future tax years. If the designated agent leaves the combined group, is acquired by another combined group, or ceases to exist, a new designated agent will be determined under § 168.1.

168.4

Liability. The designated agent of a combined group consents to act as surety with respect to the tax liability of all other taxpayer members, including, but not limited to, any interest, additions to tax, and penalties. If for any reason the designated agent is unwilling or unable to perform its responsibilities, tax liability may be assessed against the taxpayer members.

D.C. Mun. Regs. tit. 9, r. 9-168

Final Rulemaking published at 59 DCR 10875, 10893 (September 14, 2012)

Authority: The Deputy Chief Financial Officer of the District of Columbia Office of Tax and Revenue (OTR) of the Office of the Chief Financial Officer, pursuant to the authority set forth in D.C. Official Code § 47-1335 (2005 Repl.), section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24 d (2012 Supp.)) of the Home Rule Act, and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.