Chapter
Tax Return Preparers. [Repealed]
- D.C. Code § 47-161— Definitions
- D.C. Code § 47-162— Penalty imposed on a tax return preparer for failure to sign a return
- D.C. Code § 47-163— Understatement of taxpayer’s liability by tax return preparer
- D.C. Code § 47-164— Penalty for aiding and abetting understatement of a taxpayer’s tax liability
- D.C. Code § 47-165— Frivolous tax return
- D.C. Code § 47-166— Statute of limitations on assessment of penalties and claims for refund
- D.C. Code § 47-167— Determination of penalty; notice to tax return preparer; protest of determination
- D.C. Code § 47-168— Claim for refund
- D.C. Code § 47-169— Right to judicial appeal
- D.C. Code § 47-170— Right to judicial appeal