§ 47–4403. Closing agreements.

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.

(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; July 18, 2008, D.C. Law 17-179, § 2, 55 DCR 6253.)

Effect of Amendments

D.C. Law 17-179 substituted “for any taxable period” for “for a period ending before the date of the agreement”.

Emergency Legislation

For temporary (90 day) amendment of section, see § 2 of Closing Agreement Emergency Act of 2006 (D.C. Act 16-572, December 19, 2006, 54 DCR 15).

For temporary (90 day) amendment of section, see § 2 of Closing Agreement Emergency Act of 2007 (D.C. Act 17-146, October 17, 2007, 54 DCR 10754).

Temporary Legislation

Section 2 of D.C. Law 16-256 substituted “for any taxable period” for “for a period ending before the date of the agreement”.

Section 5(b) of D.C. Law 16-256 provided that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 17-73 substituted “for any taxable period” for “for a period ending before the date of the agreement”.

Section 4(b) of D.C. Law 17-73 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

Section 3 of D.C. Law 17-179 provided: “Sec. 3. Applicability. Section 2 shall apply as of December 1, 2006.”