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D.C. Code § 47-4433

Notice and protest.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

If the refund offset concerns (1) the existence or amount of an arrearage for court-ordered child support, a default under a federal student loan program, or the overpayment of unemployment compensation benefits under § 47-4431(c), or (2) the division of a joint refund under § 47-4432, the taxpayer shall have the right to contest the proposed referral for offset of the tax refund, the offset of the tax refund, or the apportionment of the tax refund. Before a refund offset is disbursed, the Mayor shall notify the taxpayer in writing that he or she may file a protest with the Office of Administrative Hearings to challenge the proposed refund offset within 30 days of service of the notice.

# (b)

Any notice of refund offset described in subsection (a) of this section shall be governed by the procedures set forth in § 47-4312 for assessments of deficiencies.

# (c)

The Office of Administrative Hearings shall refuse to consider a protest if:

# (1)

The protest solely concerns an issue which has been previously decided and no new facts or evidence have been provided; or

# (2)

The protest is not filed within the period set forth in the notice.

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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