2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof

§ 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof.
Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312. The Mayor may determine the gross income, adjusted gross income, and any itemized deductions necessary to arrive at the taxpayer’s proper taxable income. Any assessment made or proposed on the basis of such determinations shall be deemed prima facie correct. Any assessment, compromise, closing agreement, settlement, adjustment, ruling, or other determination of the individual’s, estate’s, or trust’s income or status for federal income tax purposes made or proposed by the Internal Revenue Service, or other competent federal authority, shall not be binding or deemed controlling on the Mayor, the courts, or such taxpayers in determining their taxable income for District income and franchise tax purposes.
(July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 5; June 11, 1960, 74 Stat. 203, Pub. L. 86-507, § 1(54); Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; June 11, 1982, D.C. Law 4-118, § 115, 29 DCR 1770; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(b), 51 DCR 9126.)
Prior Codifications
1981 Ed., § 47-1812.5.
1973 Ed., § 47-1586d.
Section References
This section is referenced in § 47-1806.06, § 47-1806.09c, § 47-1812.07, and § 47-1815.01.
Effect of Amendments
D.C. Law 15-217 deleted the first two sentences and inserted “Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312”. in their place. Prior to amendment, the first two sentences had read as follows: “If a deficiency in tax is determined by the Mayor, the taxpayer shall be notified thereof and given a period of not less than 30 days, after such notice is sent by registered mail or by certified mail, in which to file a protest and show cause or reason why the deficiency should not be paid. Opportunity for hearing shall be granted by the Mayor, and a final decision thereon shall be made as quickly as practicable.”
Cross References
Documentary evidence, certified mail return receipts, see § 14-506.
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(b) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(b) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
Editor's Notes
Notice of deficiency is different from an assessment: This section obviously contemplates that an assessment is to be made after the notice of deficiency has been issued, after the taxpayer has filed a protest, and after any hearing has been held.