The time within which any person is required to file a return as provided in this chapter, the time for the payment of tax as provided in this chapter, and the time for the performance of any other duty imposed by the Act may be extended by the Deputy Chief Financial Officer for any reason which the Deputy Chief Financial Officer deems satisfactory.
Each application for extension of time must be in writing and must clearly state the reasons for the request.
An application may be considered by the Deputy Chief Financial Officer even though it is received after the time has expired for the filing of the return, the payment of the tax, or the performance of any other duty.
D.C. Mun. Regs. tit. 9, r. 9-213