District of Columbia § 47-4403 Closing agreements.

District of Columbia Statutes

§ 47-4403 — Closing agreements.

District of Columbia § 47-4403

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 44Collections.

Subch. IGeneral Provisions.

This text of District of Columbia § 47-4403 (Closing agreements.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-4403 (2026).

Text

The Mayor may enter into a written agreement with a person relating to the liability of the person for a tax for any taxable period. If the agreement is approved by the Mayor within the time as may be stated in the agreement, or later agreed upon, the agreement shall be final and conclusive and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:

(1)The case shall not be reopened as to the matters agreed upon;

(2)The agreement shall not be modified; and

(3)In a suit or proceeding relating to the tax liability of the taxpayer, the agreement shall not be annulled, modified, set aside, or disregarded.

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The Mayor may enter into a written agreement with a person relating to the liability of the person for a tax for any taxable period. If the agreement is approved by the Mayor within the time as may be stated in the agreement, or later agreed upon, the agreement shall be final and conclusive and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:

(1) The case shall not be reopened as to the matters agreed upon;

(2) The agreement shall not be modified; and

(3) In a suit or proceeding relating to the tax liability of the taxpayer, the agreement shall not be annulled, modified, set aside, or disregarded.