Tax Return Preparers. [Repealed]

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Tax Return Preparers. [Repealed]

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Section
47–161

Definitions. [Repealed]

Section
47–162

Penalty imposed on a tax return preparer for failure to sign a return. [Repealed]

Section
47–163

Understatement of taxpayer’s liability by tax return preparer. [Repealed]

Section
47–164

Penalty for aiding and abetting understatement of a taxpayer’s tax liability. [Repealed]

Section
47–165

Frivolous tax return. [Repealed]

Section
47–166

Statute of limitations on assessment of penalties and claims for refund. [Repealed]

Section
47–167

Determination of penalty; notice to tax return preparer; protest of determination. [Repealed]

Section
47–168

Claim for refund. [Repealed]

Section
47–169

Right to judicial appeal. [Repealed]

Section
47–170

Right to judicial appeal. [Repealed]