D.C. Code § 47-3308
Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, addressed to such person at the address given in any return filed by him, or, if no return has been filed, then to his last-known address. The proof of mailing of any notice mentioned in this chapter shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which must be determined under the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice.
D.C. Code § 47-3308
Alcoholic beverage control, tax appeals, see § 25-910. Cigarette tax, appeals, see § 47-2413. Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431. Gross sales tax, appeals, see § 47-2021. Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01. Inheritance and estate taxes, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3717. Recordation tax on deeds, deficiency assessment appeal, see § 42-1114. Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533. Taxation of personal property, rolling stock, appeals, see § 47-1512. Toll telecommunication service tax, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3908. Traffic regulation, excise tax appeals, see § 50-2201.22. Transfer tax on real property, appeal and judicial review, see § 47-914. .