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Code of the District of Columbia
Title 47
Chapter 1A
Tax Return Preparers. [Repealed].
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47-161
Definitions.
Repealed
47-162
Penalty imposed on a tax return preparer for failure to sign a return.
Repealed
47-163
Understatement of taxpayer’s liability by tax return preparer.
Repealed
47-164
Penalty for aiding and abetting understatement of a taxpayer’s tax liability.
Repealed
47-165
Frivolous tax return.
Repealed
47-166
Statute of limitations on assessment of penalties and claims for refund.
Repealed
47-167
Determination of penalty; notice to tax return preparer; protest of determination.
Repealed
47-168
Claim for refund.
Repealed
47-169
Right to judicial appeal.
Repealed
47-170
Right to judicial appeal.
Repealed