The Right to Be Informed
Taxpayers have the right to know what they need to do to comply with tax laws. They are entitled to information regarding their tax liabilities. They are entitled to information concerning their tax accounts and to receive clear explanations concerning any liabilities, proposed liabilities and their options to resolve them.
The Right to Quality Service
Taxpayers have the right to receive prompt, courteous assistance. They are entitled to be treated with respect and to be spoken to in a way that they can understand. They have the right to speak to a supervisor regarding service they feel was inadequate.
The Right to Pay No More Than the Correct Amount of Tax
Taxpayers have the right to only pay the amount of tax due, including interest and penalties, in accordance with District tax laws.
The Right to Challenge the District's Position and Be Heard
Taxpayers have the right to raise objections and provide additional information regarding proposed liabilities or proposed actions by OTR and to expect that OTR will consider their timely objections in a fair and consistent manner. Taxpayers have the right to a response if the District does not agree with their position.
The Right to Have Their Dispute Independently Reviewed
Taxpayers have the right to an independent determination of their disputes and to receive a written response concerning the disposition of their disputes consistent with District tax laws.
The Right to Finality
Taxpayers have the right to know the amount of time that they have to challenge their tax liabilities or proposed tax liabilities. Taxpayers have the right to know the amount of time the District has to audit, assess or collect on a tax debt. Taxpayers have the right to know when the District has completed an audit.
The Right to Privacy
Taxpayers have the right to expect that any District tax inquiry, examination, or enforcement action will comply with District tax laws and be no more intrusive than necessary.
The Right to Confidentiality
Taxpayers have the right to confidentiality and to expect that any information they provide to the District about their tax accounts will not be disclosed unless authorized by the taxpayer or required by law. Taxpayers have the right to expect that the wrongful disclosure of tax information will be prosecuted under District laws.
The Right to Representation
Taxpayers have the right use an authorized representative.
The Right to a Fair and Just Tax System
Taxpayers have the right to expect that the District's tax system will apply tax laws equitably and consistently. Taxpayers have the right to receive assistance from the District of Columbia Taxpayer Advocate Unit if they are facing hardship or if the District has not resolved their tax issues properly or timely through the normal channels.