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 [Repealed]

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Tax Return Preparers. [Repealed]
  5. Understatement of taxpayer’s liability by tax return preparer. [Repealed]

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Repealed.

(Apr. 30, 1994, D.C. Law 10-115, § 103, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-163.

Editor's Notes

Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”


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