When the Deputy Chief Financial Officer is satisfied that the tax liability of any estate has been fully discharged or provided for, the Deputy Chief Financial Officer may issue a certificate releasing any and all property of the estate from the lien imposed under the Act.
The form of the release shall be determined by the Deputy Chief Financial Officer.
The words "provided for" in § 212.1 mean the filing of a bond with the Deputy Chief Financial Officer in a sum equal to the entire amount of the tax found to be due or equal to the value of the property requested to be released, or the submission of evidence which convinces the Deputy Chief Financial Officer that the collection of the tax will not be jeopardized by granting the release requested.
The Deputy Chief Financial Officer shall furnish a release only upon request.
D.C. Mun. Regs. r. 9-212