D.C. Mun. Regs. tit. 9, r. 9-607
Whenever it is determined that a deed evidencing transfer submitted for recordation cannot be recorded by reason of failure of the parties to file a proper return or by reason of question as to the correct amount of tax, the Deputy Chief Financial Officer is authorized to accept such security in such form(s) as, in the discretion of the Deputy Chief Financial Officer, may be necessary to insure that the tax which is or may be applicable to the transfer is paid.
Upon being notified of the acceptance of the security by the Deputy Chief Financial Officer, the Recorder of Deeds shall record the deed evidencing transfer if it is otherwise recordable.
After accepting the security and notifying the Recorder of Deeds, the Deputy Chief Financial Officer shall determine the applicable tax.
Upon payment of the tax due, the Deputy Chief Financial Officer shall return the security to the person or persons from whom it was obtained.
If payment of the tax is not made, the Deputy Chief Financial Officer shall, so far as is possible, collect the tax out of the security previously paid to the Deputy Chief Financial Officer. If there is any excess security, the Deputy Chief Financial Officer shall return that excess to the person or persons from whom it was obtained.
If the security is inadequate for collection of the entire amount of tax, the parties to the deed shall be liable jointly and severally for the balance of the tax due.
D.C. Mun. Regs. tit. 9, r. 9-607