DIY Tax Help/State Documents/District of Columbia
District of Columbia Office of Tax and Revenue (OTR)

District of Columbia Tax Resolution Document Package

A fillable Word document customized to District of Columbia law — agency-referenced statutory citations, ready to print and send to the OTR.

$1one-time · instant email delivery (.docx)

✓ Fillable .docx  ·  ✓ Agency-referenced District of Columbiastatutes  ·  ✓ Secure checkout

What's Included:

  • Your District of Columbia collection statute of limitations (D.C. Code §47-4302)
  • Fillable Installment Agreement request letter
  • Fillable Penalty Abatement (reasonable-cause) letter
  • Offer in Compromise / hardship settlement statement
  • Wage garnishment & levy-release request letter
  • Your District of Columbia rights & appeal deadlines

Your District of Columbia Tax Agency

  • Agency: District of Columbia Office of Tax and Revenue (OTR)
  • Phone: (202) 727-4829
  • Portal: otr.cfo.dc.gov
  • State income tax: Yes
Collection Statute of Limitations

Collection limitation of 10 years after assessment (D.C. Code §47-4302), paralleling the federal collection period; tax liens under §47-4301.

Verified District of Columbia Resolution Options

Installment agreements: Installment agreements under OTR authority (D.C. Code §47-4221) via MyTax.DC.gov.

Offer in compromise / settlement: Offer in Compromise authorized under D.C. Code §47-4404 (doubt as to liability or collectibility, or effective tax administration).

Penalty abatement: Penalty waiver for reasonable cause under D.C. Code §47-4221/§47-4214.

Wage / levy protection: Federal CCPA floor (15 U.S.C. §1673): ordinary creditor garnishment limited to the lesser of 25% of disposable earnings or the amount exceeding 30× the federal minimum wage. State tax levies on wages may exceed this consumer cap at agency discretion. DC exempts the greater of 75% of disposable wages or 40× the DC minimum wage (D.C. Code §16-572).

Citation status: Agency-level guidance with best-documented citations; confirm exact section numbers with the agency. DC §47-4302 (10-year collection) and §47-4404 (OIC) reflect documented DC tax law; §16-572 wage exemption confirmed at chapter level. Section numbers reflect OTR practice and were not all independently re-confirmed.
$1
one-time payment
  • Fillable .docx delivered by email
  • District of Columbia-specific statutes
  • Attorney-grade formatting
  • Secure Stripe checkout

Need Professional Help?

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This package is an educational/self-help tool prepared based on District of Columbia law (D.C. Code §47-4302). It is not legal advice and not a substitute for a licensed tax professional.