D.C. Mun. Regs. tit. 9, r. 9-504
Except as otherwise provided in this section, the following exempt deeds may be accepted for recordation without the filing of a return:
The submission of a deed for recordation without a return shall constitute a representation by the parties to the deed that the deed, in all respects, meets the requirements of the Act and this section.
Notwithstanding the provisions of §§ 504.1 and 504.2, the Recorder of Deeds, in any case where a deed is submitted for recordation without a return, may reject the deed for recordation unless a return is filed if, in his or her judgment, it appears from the deed or other information in the possession of the Recorder of Deeds that the deed does not conform with the provisions of this section and that a return is required for the purpose of determining whether the deed is, in fact, exempt from tax.
If the Recorder of Deeds rejects a deed for recordation under § 504.3, he or she shall notify the Deputy Chief Financial Officer of the action and the deed shall be reviewed by the Deputy Chief Financial Officer to determine its status.
If the Deputy Chief Financial Officer concludes that a return is required, the Deputy Chief Financial Officer shall notify the parties to the deed at the addresses shown on the statement accompanying the deed, and the parties shall file a return.
The Deputy Chief Financial Officer shall then determine whether the deed is exempt or taxable, and (if taxable) the amount of tax, and shall notify the Recorder of Deeds of the determination.
If the deed is otherwise recordable, the Recorder of Deeds shall record it upon its presentation and payment of any tax determined by the Deputy Chief Financial Officer to be due.
D.C. Mun. Regs. tit. 9, r. 9-504