D.C. Mun. Regs. tit. 9, r. 9-4000

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 9-4000 - GENERAL PROVISIONS

4000.1

A three (3) month tax amnesty program shall commence on July 1, 1987, and end on September 30, 1987.

4000.2

The amnesty program shall apply to eligible taxpayers owing certain taxes administered by the Office of Tax and Revenue ("Office") which are imposed or authorized by Title 47 and Title 25 of the District of Columbia Code (1981) ("Tax Law") as set forth in § 4001 of this chapter. Amnesty shall apply to those tax liabilities arising prior to November 1, 1986, as set forth in § 4002 of this chapter. The taxpayer shall specify each tax ("designated tax") and each tax period ("designated tax period") for which amnesty is requested.

4000.3

The tax amnesty program provides that civil and criminal penalties and fifty percent (50%) of the interest otherwise due shall be waived upon the taxpayer submitting a written application for amnesty and submitting with the amnesty application each of the following:

(a) Payment of the tax due;

(b) Payment of fifty percent (50%) of the interest due; and

(c) The filing of any required return(s) or report(s) for the designated tax.

4000.4

Except as provided in § 4000.5, the Mayor may, upon written application and only in the most extraordinary of circumstances, waive the interest that is required to be paid pursuant to § 4000.3(b).

4000.5

The Mayor shall waive one hundred percent (100%) of the interest otherwise due on any designated tax if the taxpayer pays the full tax due on or before July 31, 1987.

4000.6

A taxpayer shall not be eligible for amnesty if any of the following apply:

(a) The taxpayer is a party to criminal litigation, related to the designated tax;

(b) The taxpayer is a party to civil litigation, related to the designated tax;

(c) The taxpayer is a party to a collection agreement with the Office, in relation to the designated tax executed before November 1, 1986;

(d) The taxpayer fails to pay the full amount of the computed liability required under § 4004 of this chapter; or

(e) The taxpayer engages in willful fraud in filing an application for amnesty under the terms of the amnesty program.

4000.7

For purposes of this chapter the following terms and phrases shall have the meaning ascribed:

(a) "Tax due" means the amount of the final determination of tax due or assessed or, in the case of no final determination, the amount the taxpayer determines to be due;

(b) "Interest due" means the amount of interest computed from the due date of the tax to the date of payment; and

(c) "Computed liability" means the tax due, plus interest due.

D.C. Mun. Regs. tit. 9, r. 9-4000

Final Rulemaking published at 34 DCR 4091 (June 26, 1987)

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the SDepartment of Finance and Revenue to the SOffice of Tax and Revenue.

AUTHORITY: Unless otherwise noted, the authority for this chapter is § 501 of Title V of the Tax Amnesty Act of 1986, effective February 28, 1987 (D.C. Law 6-209, D.C. Code § 47-451) , and Mayor's Order 87-104 dated April 23, 1987.