Tax Division - FAQs
What are the functions of the Tax Division?
The Tax Division functions are to receive all petitions for review of the D.C. tax assessments and any related civil penalties imposed by the District of Columbia.
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Where is the Tax Division located and how can they be contacted?
The Tax Division is located in the Moultrie Courthouse of the D.C. Superior Court, Room 3131, at 500 Indiana Avenue NW, Washington, D.C. 20001. The office can be contacted by phone at (202) 879-1737 and email at TaxDocket@dcsc.gov.
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Where can I find information on filing a tax appeal?
Information on filing a tax appeal can be obtained from the "Additional Information" section of this website, by email at TaxDocket@dcsc.gov, by telephone at (202) 879-1737 or by visiting the office in Room 3131 of the Moultrie Courthouse, D.C. Superior Court, 500 Indiana Avenue NW, Washington, D.C. 20001
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If I want to appeal my real property tax assessment do I file a petition with D.C. Superior Court first?
No, D.C. Superior Court is the third level of the appeal process. You must first file an appeal with the D.C. Real Property Assessment Division, of the Office of the D.C. Finance and Revenue at 1101 4th St. S.W., West Building, 5th floor, Washington, DC 20024. If you disagree with the decision reached by the D.C. Real Property Assessment Division you then can file an appeal with the D.C. Board of Real Property Assessments and Appeals (BRPAA) of the Office of the D.C. Finance and Revenue at 441 4th Street NW, Suite 430, Washington, DC 20001. If you disagree with the decision reached by the BRPAA you then can file a petition with D.C. Superior Court. You must complete Level 1 and Level 2 of the appeal process before appealing to the D.C. Superior Court. In addition, all taxes, interest and penalties must have been paid in full before filing an appeal with D.C. Superior Court.
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Where can I find the rules that apply to tax cases?
The applicable rules can be found in the D.C. Court Rules Annotated, 2009 Edition Volume 2. They are available on-line here. Most libraries will have written text of tax rules.
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Can I file my petition electronically with the Tax Division?
At this time, the Tax Division's Clerk's Office is accepting all electronic pleadings for filing, with the exception of the initial tax petition.
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How do I file my other tax pleadings electronically with the Tax Division?
You will need to register with CaseFileXpress.com (CFX). After registering you will be able to electronically file your pleadings with the Tax Division.
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Are there rules for filing pleadings electronically with the Tax Division?
Yes, there are rules that must be followed that will assist you with filing electronically. Please review the Tax Division Rules.
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Can I handle my case without an attorney?
Yes, but pro se litigants (those who represent themselves) are encouraged to consult an attorney. This is advised because the rules of procedure and rules of evidence apply equally to all parties regardless of whether they are represented by counsel or not. Pro se parties are held to the same accountability as those who are represented by counsel. The Superior Court rules govern all proceedings and pro se parties will be expected to know how those rules impact each phase of their case.
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When can I expect my case to be scheduled before the Court?
The Tax Division schedules an initial status hearing within approximately 90 days of filing.
Superior Court Tax Rules give the Office of the Attorney General for the District of Columbia 60 days respond to a petition.
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Will I be required to attend all scheduled hearings?
Yes, your failure to appear may result in your case being dismissed.
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Where are the memoranda, opinions and orders available to the public located?
This information can be accessed through our Tax Opinions webpage.
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What other types of appeals does the Tax Division handle?
The Tax Division has exclusive jurisdiction over any person aggrieved by an assessment by the District of Columbia of any personal property, inheritance, estate, business privilege, income and franchise sales of alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor vehicle, fuel tax penalties.
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Where can I review an open Tax Criminal case jacket?
All open Tax Criminal cases are maintained by the Criminal Division of D.C. Superior Court. An open Tax Criminal case can be reviewed in Room 4001, Moultrie Courthouse, 500 Indiana Avenue NW, Washington, D.C. 20001.
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Where can I view scheduled hearing dates of my case?
You may review schedule hearing dates on the Tax Division Public Remote Access
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Where can I review a closed Tax Criminal case jacket?
Closed Tax Criminal cases that were initiated on or after June 1, 2007 are maintained by the Criminal Division of D.C. Superior Court and can be reviewed in Room 4000, Moultrie Courthouse, 500 Indiana Avenue NW, Washington, D.C. 20001. Closed Tax Criminal cases that were initiated prior to June 1, 2007 are retained by the Tax Division's/ Clerk's Office of D.C. Superior Court and can be reviewed in Room 3131, Moultrie Courthouse, 500 Indiana Avenue NW, Washington, D.C. 20001.
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What are the costs of filing in the Tax Division?
- Petition $120.00
- Motion $20.00
- Motion to reopen a case $35.00
- Appeal to D.C. Court of Appeals $100.00
- Photocopies 50 cents per page
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