Section 9-154. FEDERAL ADJUSTMENTS TO RETURNS

Latest version.

154.1The written notice referred to in § 10(e) of title XII of the Act (relating to changes or corrections to the taxpayers taxable income made by the Internal Revenue Service or a Court of the United States) shall be addressed to the Audit Division, Office of Tax and Revenue, P.O. Box 556, Washington, D.C. 20044.

154.2Notification required pursuant to § 105.7 which is sent to any addressee other than the addressee specified in that subsection will not cause the statutory period of one hundred and eighty (180) days to begin for purposes of an assessment by the Mayor or his or her duly authorized representatives resulting from the adjustment to taxable income.

source

Final Rulemaking published at 34 DCR 3846, 3848 (June 12, 1987).

                    
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