The offset of a tax refund against the delinquent taxes for which a taxpayer is liable shall have priority over the offset of a tax refund requested by the United States.
Priority
D.C. Code § 47-4438 — under Refund Offset..
D.C. Code § 47-4438
D.C. Code § 47-4438 — under Refund Offset..
D.C. Code § 47-4438
The offset of a tax refund against the delinquent taxes for which a taxpayer is liable shall have priority over the offset of a tax refund requested by the United States.