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Office of Tax and Revenue

The Office of Tax and Revenue (OTR) administers collection of virtually all taxes in the District of Columbia.  You may protest almost all assessments to the Office of Administrative Hearings, except that you may not bring to the Office of Administrative Hearings cases involving real property, offers in compromise, installments agreements and refund claims.

If you file a case with the Office of Administrative Hearings, you must waive your right to have any challenges to the proposed assessment resolved in the Superior Court of the District of Columbia.  You may still appeal a decision of the Office of Administrative Hearings to the District of Columbia Court of Appeals.  You must file a copy of the proposed assessment with your protest.

Sample Decisions

Sample Decisions

Administrative law judges issue a written decision for every case that is contested. The decisions below are examples of some issues raised in Office of Administrative Hearings’ cases involving this agency. You can review these decisions to get a sense of how prior cases were decided.

Please note that the facts of each case are different. These cases should be used for informational purposes only.

Agency LawAgency Law

Administrative law judges base their decisions upon many sources of law, chief among them the District of Columbia laws (DC Official Code) and the District of Columbia regulations (DCMR). Depending on the type of case, federal law (US Code) and federal regulations (CFR) may also be relevant. Cases decided on the issues in other courts, especially the District of Columbia Court of Appeals, are relevant.

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