(a) If the Mayor believes that the assessment or collection of a deficiency of a tax imposed under this title (except real property taxes) will be jeopardized by delay, or if the Mayor finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, to conceal himself or his property therein, or to perform any other act (including, in the case of a corporation, distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect a tax, the Mayor may immediately make a determination of tax due and shall, notwithstanding any other law, immediately assess the tax, together with all interest and additions to the tax, and notice and demand shall be made for the payment thereof.
(b) If a jeopardy assessment has been made, the taxpayer shall have the right to file, within 5 business days, a protest of the assessment of tax, the seizure of property, or both. The protest shall be governed by the procedures set forth in § 47-4312, except that the 30-day filing deadline established in § 47-4312(a) shall not apply. If a timely protest is filed, the property seized for the collection of the tax shall not be sold until completion of the proceedings in the Office of Administrative Hearings.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(o), 51 DCR 9126.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 15-217 rewrote subsec. (b) which had read as follows:
"(b) If a jeopardy assessment has been made, the taxpayer shall have the right to administratively appeal, within 5 business days, the assessment of tax, the seizure of property, or both, and the property seized for the collection of the tax shall not be sold until the appeal is completed."
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 3(o) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(o) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
Legislative History of Laws
For Law 13-305, see notes under § 47-4401.
For Law 15-217, see notes following § 47-1528.
(a) The collection of any or all of the amount of the assessment may be stayed by filing with the Mayor a bond in an amount, equal to 150% of the amount to be stayed, and with sureties as the Mayor may approve, conditioned upon the payment of the amount (together with interest accruing thereon) for which the collection is stayed. The taxpayer shall have the right to waive the stay at any time in respect to the whole or any part of the amount covered by the bond, and if, as a result of the waiver, part of the assessment covered by the bond is paid, the bond shall, at the request of the taxpayer, be proportionately reduced. If a part of the assessment is abated, the bond shall, at the request of the taxpayer, be proportionately reduced.
(b) [Repealed.]
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(p), 51 DCR 9126.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 15-217 repealed subsec. (b) which had read as follows:
"(b) If a jeopardy assessment has been made under § 47-4451, the taxpayer may administratively appeal, within 5 business days, the assessment of tax or the seizure of property and the property seized for the collection of the tax shall not be sold until any appeal is completed."
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 3(p) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(p) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
Legislative History of Laws
For Law 13-305, see notes under § 47-4401.
For Law 15-217, see notes following § 47-1528.
