D.C. Mun. Regs. tit. 9, r. 9-4004

Download

PDF

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 9-4004 - REQUIREMENTS FOR AMNESTY

4004.1

On or before September 30, 1987, a taxpayer shall do the following:

(a) File an application specifying both the tax and tax period(s) for which amnesty is sought;

(b) File previously unfiled or amended returns or reports, whichever is applicable;

(c) Pay the tax due; and

(d) Pay fifty percent (50%) of the interest due, except as provided in § 4000.5.

4004.2

The application for amnesty shall be in a form approved by the Mayor for such purposes. An amnesty application shall include at least the following:

(a) The taxpayer s name and address;

(b) The tax and tax periods for which amnesty is requested;

(c) The taxpayer's tax identification number;

(d) Proof of dismissal with prejudice, acquittal, or discharge from civil or criminal litigation, when applicable; and

(e) The taxpayer's signature certifying the truthfulness of the amnesty application representations.

4004.3

An amnesty application shall be postmarked or received by the last day of the amnesty period.

4004.4

The taxpayer shall submit the following with the application for amnesty:

(a) Previously unfiled returns or reports;

(b) Amended returns or reports; or

(c) Other reports as required pursuant to § 201 of the Act.

4004.5

The taxpayer shall pay the tax due and fifty percent (50%) of the interest due, except as provided in § 4000.5, on or before September 30, 1987, or as determined in § 4006 of this chapter.

4004.6

Payment shall be made by cashier's check, certified check, money order, or cash.

4004.7

If the Office determines that a deficiency amount related to an amnesty return is due, the Office shall calculate the correct amount of tax and interest and bill the taxpayer. The taxpayer shall have fifteen (15) days from the date of the bill to complete amnesty payments with respect to the deficiency amount.

D.C. Mun. Regs. tit. 9, r. 9-4004

Final Rulemaking published at 34 DCR 4091, 4096 (June 26, 1987)