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

D.C. Code § 47-161 Definitions

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D.C. Code § 47-162 Penalty imposed on a tax return preparer for failure to sign a return

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D.C. Code § 47-163 Understatement of taxpayer’s liability by tax return preparer

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D.C. Code § 47-164 Penalty for aiding and abetting understatement of a taxpayer’s tax liability

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D.C. Code § 47-165 Frivolous tax return

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D.C. Code § 47-166 Statute of limitations on assessment of penalties and claims for refund

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D.C. Code § 47-167 Determination of penalty; notice to tax return preparer; protest of determination

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D.C. Code § 47-168 Claim for refund

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D.C. Code § 47-169 Right to judicial appeal

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D.C. Code § 47-170 Right to judicial appeal

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