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D.C. Code § 47-4403

Closing agreements.

Official textus-dc/statcode.dccouncil.gov
Summarize

The Mayor may enter into a written agreement with a person relating to the liability of the person for a tax for any taxable period. If the agreement is approved by the Mayor within the time as may be stated in the agreement, or later agreed upon, the agreement shall be final and conclusive and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:

# (1)

The case shall not be reopened as to the matters agreed upon;

# (2)

The agreement shall not be modified; and

# (3)

In a suit or proceeding relating to the tax liability of the taxpayer, the agreement shall not be annulled, modified, set aside, or disregarded.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (37 sections)
  1. 47-4401 · Payment of tax.
  2. 47-4402 · Credit card or electronic payment of taxes.
  3. 47-4403 · Closing agreements.
  4. 47-4404 · Compromise of tax.
  5. 47-4405 · Collections through third party contractors.
  6. 47-4406 · Secrecy of returns.
  7. 47-4407 · Amnesty for tax periods ending prior to December 31, 2009.
  8. 47-4421 · Lien for taxes.
  9. 47-4422 · Period of lien.
  10. 47-4423 · Lien priority.
  11. 47-4431 · Refund offset.
  12. 47-4432 · Joint and combined returns; real property refund due to more…
  13. 47-4433 · Notice and protest.
  14. 47-4434 · Return of refund in certain cases.
  15. 47-4435 · Deposit of offset amount; application when more than one debt.
  16. 47-4436 · Applicability in certain cases.
  17. 47-4437 · Right of appeal to Superior Court.
  18. 47-4438 · Priority.
  19. 47-4439 · Other methods not precluded.
  20. 47-4440 · Reciprocal refund offset.
  21. 47-4451 · Jeopardy and termination.
  22. 47-4452 · Bond to stay collection.
  23. 47-4461 · Notice of bulk sale.
  24. 47-4462 · Failure to give notice; existence of claim for tax.
  25. 47-4463 · Personal liability.
  26. 47-4471 · Distraint.
  27. 47-4472 · Notice and sale.
  28. 47-4473 · Storage and sale of perishable property.
  29. 47-4474 · Redemption of property.
  30. 47-4475 · Certificate of sale; deed of real property.
  31. 47-4476 · Legal effect of certificate of sale of personal property and…
  32. 47-4477 · Application of proceeds.
  33. 47-4478 · Release of levy and return of property.
  34. 47-4479 · Judgment for wrongful distraint.
  35. 47-4480 · Liability for failure or refusal to surrender.
  36. 47-4481 · Financial institutions, requests for information.
  37. 47-4491 · Personal liability for failure to collect or pay tax.
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