D.C. Mun. Regs. tit. 9, r. 9-4003

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

Rule 9-4003 - TAXPAYER ELIGIBILITY

4003.1

Amnesty shall not be granted to any taxpayer who is a party to any civil or criminal litigation commenced before November 1, 1986, in any court competent jurisdiction for nonpayment, delinquency, fraud in relation to any of the designated taxes.

4003.2

A taxpayer's eligibility shall be separately determined in relation to each designated tax and designated tax period. Thus, a taxpayer may be ineligible for amnesty for one designated tax and designated tax period, but may be eligible for amnesty for another designated tax and designated tax period.

4003.3

A taxpayer's eligibility shall be determined as of the date of application.

4003.4

A taxpayer shall be ineligible for amnesty for any designated tax which directly relates to any criminal litigation commenced against the taxpayer before November 1, 1986; Provided, that a taxpayer may be eligible for amnesty where the criminal litigation results in acquittal or the taxpayer is otherwise discharged without further prosecution before September 30, 1987.

4003.5

For purposes of this chapter, the term "criminal litigation" shall apply under the following conditions:

(a) Begins once an indictment, complaint or information has been filed against the taxpayer;

(b) Ends when the time to appeal has expired or the appellate process has been exhausted; and

(c) Results in acquittal or the taxpayer is otherwise discharged without further prosecution upon:

(1) Proof of acquittal which includes an order of a court of acquittal; or

(2) Proof that the taxpayer is discharged without further prosecution which includes an order of a court discharging the taxpayer from further prosecution.

4003.6

A taxpayer who is ineligible pursuant to § 4003.4 of this section shall not make an application for amnesty for the tax and tax periods involved.

4003.7

If a taxpayer who is ineligible under § 4003.4 submits an application, the application, return(s) and payment shall not be returned. The application, return(s) or payment shall be treated as if they were received apart from an amnesty application. Penalties for the designated tax shall not be waived and any civil, administrative, or criminal action or proceeding relating to the designated tax shall not be barred.

4003.8

A taxpayer is ineligible for amnesty for any designated tax which directly relates to a civil litigation commenced before November 1, 1986; Provided, that a taxpayer may be eligible for amnesty where the civil litigation is dismissed with prejudice against the taxpayer before September 30, 1987.

4003.9

For purposes of this chapter, the term "civil litigation" shall include the following requirements:

(a) The Court proceedings instituted by the taxpayer; and

(b) The Court proceedings instituted by the Office pursuant to or in enforcement of tax liabilities that are the subject of a collection agreement which the taxpayer executed with the Office prior to November 1, 1986.

4003.10

Civil litigation shall not include an administrative proceeding filed by the taxpayer with the Office.

4003.11

Civil litigation shall be deemed dismissed with prejudice upon proof of dismissal with prejudice which includes a stipulation to discontinue the litigation, or any other document adopted or approved by order of a court that dismisses the litigation with prejudice against the taxpayer.

4003.12

Any application, returns or payment received shall not be returned to a taxpayer who is denied amnesty based on § 4003.8 of this section.

D.C. Mun. Regs. tit. 9, r. 9-4003

Final Rulemaking published at 34 DCR 4091, 4094 (June 26, 1987)