248337 Collection of Delinquent Tax Debt Pursuant to D.C. Code Section 47-4471

OFFICE OF TAX AND REVENUE

 

NOTICE OF PROPOSED RULEMAKING

 

The Office of Tax and Revenue (“OTR”), pursuant to the authority set forth in District of Columbia Official Code §§ 47-874 and 47-1010, District of Columbia Appropriations Act, 2001, (P.L. 106-522, Sec.155, District of Columbia Official Code § 47-317.3), and the Office of the Chief Financial Officer Financial Management and Control Order No.00-5, effective June 7, 2000, hereby gives notice of its intent to amend Chapter 1 (Income and Franchise Taxes) of Title 9 (Taxation and Assessments) of the District of Columbia Municipal Regulations.

 

The proposed rules will assist in collecting a delinquent tax debt pursuant to the District of Columbia Official Code § 47-4471.

 

OTR gives notice of its intent to take final rulemaking action to adopt these regulations in not less than thirty (30) days from the date of publication of this notice in the D.C. Register.

 

Inserts a new Section 100.12 of Title 9 as follows:

 

100.12    To improve the collection of delinquent tax debt pursuant to the District of Columbia Code § 47-4471, the Deputy Chief Financial Officer of the Office of Tax and Revenue or his or her designee, agent or representative, may levy upon the property or rights to property of a delinquent taxpayer as held by any office of the District of Columbia Government.  The taxpayer shall be notified of the intent to make such levy pursuant to D.C. Code § 47-4471(d)(1) and (2). Such levy shall be continuous from the date the levy is first made until the levy is released in the same manner as a levy on the salary or wages of a delinquent taxpayer pursuant to D.C. Code § 47-4471(e).  The levy served on the District Government office upon the property or rights to property of the delinquent taxpayer may be transmitted by paper or electronically.

 

Persons desiring to comment on these proposed regulations should submit comments in writing to Mr. William Bowie, Senior Counsel, Office of the General Counsel, Office of Tax and Revenue, 1101 4^th Street (Water Front) SW, Suite 7626, Washington, DC 20024, not later than thirty (30) days after publication of this notice in the D.C. Register.   Copies of these rules and related information may be obtained by writing to the person and address stated herein.