(a) For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:
(1) Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;
(2) Summon any person to give testimony under oath as may be relevant or material to the inquiry;
(3) Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and
(4) Administer oaths to a person summoned.
(b) A summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia.
(c) The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons.
(d) The Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.
(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ddd), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282, in subsec. (a), substituted "liability of a person or real property" for "liability of a person".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see 12(mmm) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see 12(mmm) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 12(lll) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(mmm) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(mmm) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 13-305, see notes under § 47-4301.
For Law 14-282, see notes following § 47-902.
Delegation of Authority
Delegation of Authority Pursuant to D.C. Code, 2001 Ed. § 47-4310 to the Director of the Office of Tax and Revenue, see Mayor's Order 2001-162, November 2, 2001 (48 DCR 10785).
Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.
(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-192, § 1062(b), 53 DCR 6899.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-192 rewrote the section which had read as follows:
"Every person who is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax."
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
Legislative History of Laws
For Law 13-305, see notes under § 47-4301.
For Law 16-192, see notes following § 47-2608.
Miscellaneous Notes
Short title: Section 1061 of D.C. Law 16-192 provided that subtitle F of title I of the act may be cited as the "Clarification of Authority to Examine Books and Records Act of 2006".
(a) Unless otherwise provided in this title, before a final assessment of a deficiency, interest, or penalties against a person, the Mayor shall send the person a proposed assessment. No later than 30 days after the proposed assessment is sent, the person may file a protest with the Office of Administrative Hearings, and shall serve a copy on the Mayor. The protest shall explain why the deficiency, interest, and penalties should not be assessed.
(b) If the person fails to file a protest in a timely manner under subsection (a) of this section, the Mayor shall send the person a final assessment of the deficiency, interest, or penalties.
(c) If a protest is filed in a timely manner under subsection (a) of this section, the Mayor may not issue a final assessment of the deficiency, interest, or penalties, and the Office of Administrative Hearings shall decide, after providing an opportunity for a hearing, whether the deficiency, interest, or penalties are proper. Filing a protest shall be deemed to be an election that the Office of Administrative Hearings shall be the exclusive forum to adjudicate all challenges to the proposed assessment, and shall be deemed to be an irrevocable waiver of any right to adjudication of all such challenges in any other forum. Nothing in this subsection limits the right of any person to judicial review pursuant to § 2-1831.16.
(d) Nothing in this section or in § 2-1831.03(b)(4) shall limit or preclude any person from appealing any assessment to the Superior Court of the District of Columbia pursuant to § 47-3303, or other applicable law, as an alternative to filing a protest with the Office of Administrative Hearings.
(e) Except with respect to the election of remedy and the waiver of rights required by subsection (c) of this section and by § 2-1831.03(j), a final order of the Office of Administrative Hearings in any matter in which a protest has been filed shall have the same effect as a final assessment of a deficiency, interest, or penalties, and the Mayor may undertake any lawful collection efforts for any amount that such final order determines is due from any person.
(f) By October 7, 2004, the Office of Tax and Revenue shall notify in writing any person who filed a timely protest of a proposed assessment with the Office of Tax and Revenue on or before September 30, 2004, of his or her right to file a request for a hearing with the Office of Administrative Hearings on or before November 1, 2004. If any such person does not file a timely request for a hearing pursuant to this subsection, the Mayor shall send the person a final assessment of any deficiency, interest, or penalties.
(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(l), 51 DCR 9126.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 15-217 rewrote the section which had read as follows:
"(a) Unless otherwise provided in this title, before a final assessment of a deficiency, interest, and penalties against a person, the Mayor shall send the person a proposed assessment and provide the person, not less than 30 days after the proposed assessment is sent, with an opportunity to file a protest that explains why the deficiency, interest, and penalties should not be assessed. If a protest is filed in a timely manner, the Mayor shall grant the person a hearing if requested.
"(b) If the person fails to file a protest in a timely manner under subsection (a) of this section, or the Mayor determines after review of the protest or after a hearing granted under subsection (a) of this section, that the person is liable for a deficiency, interest, or penalties, the Mayor shall send the person a final assessment of the deficiency, interest, or penalties.
"(c) If the period of limitations will expire without adequate opportunity for assessment, the Mayor may issue a final assessment of a deficiency, interest, or penalties against a person under this title without first issuing a proposed assessment."
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 3(l) 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(l) 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 § 47-4301.
For Law 15-217, see notes following § 47-1528.
Miscellaneous Notes
Section 5 of D.C. Law 15-217 provided that section 4 shall apply as of October 1, 2004.
For the purpose of ascertaining the correctness of any return required to be made by this title, making a return where none has been made, determining the liability of any person or real property for any District of Columbia tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or equity of any transferee or fiduciary of any person in respect of any District of Columbia revenue tax, collecting any such liability, or inquiring into any offense connected with the administration or endorsement of the District of Columbia revenue law, the Mayor or any authorized officer or employee of the Office of Tax and Revenue may:
(1) Examine any books, papers, records, or other data which may be relevant or material to such inquiry; or
(2) Take such testimony of the person concerned, under oath, as may be relevant to such inquiry.
(Mar. 2, 2007, D.C. Law 16-192, § 1062(c), 53 DCR 6899.)
HISTORICAL AND STATUTORY NOTES
Emergency Act Amendments
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
Legislative History of Laws
For Law 16-192, see notes following § 47-2608.
(a) The time and place of examination pursuant to § 47-4313 shall be fixed by the Mayor, or any authorized officer or employee of the Office of Tax and Revenue, and shall be reasonable under the circumstances. The time and place for an examination shall be presumed to be reasonable if it is scheduled:
(1) During a normally scheduled work day and normal business hours of the Office of Tax and Revenue; or
(2) Without regard to seasonal fluctuations in the businesses of particular taxpayers or their representatives.
(b)(1) The Mayor, or an authorized officer or employee of the Office of Tax and Revenue, shall determine whether an examination will be an office examination or a field examination.
(2)(A) An office examination of an individual shall take place at the Office of Tax and Revenue.
(B) A field examination shall take place at the location where the taxpayer's original books, records, and source documents pertinent to the examination are maintained, which determination shall be made by the Mayor or an authorized officer or employee of the Office of Tax and Revenue. In the case of a sole proprietorship or taxpayer entity, this will usually be the taxpayer's principal place of business.
(C) A taxpayer shall not be subjected to unnecessary examinations or investigations.
(Mar. 2, 2007, D.C. Law 16-192, § 1062(c), 53 DCR 6899.)
HISTORICAL AND STATUTORY NOTES
Emergency Act Amendments
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
Legislative History of Laws
For Law 16-192, see notes following § 47-2608.
