District of Columbia Code Division VIII. General Laws. § 47-4222. Abatements-tax, interest, and penalty.

(1) Assessed after the expiration of the applicable period of limitation; or

(2) Erroneously or illegally assessed, in whole or in part.

(b)(1) In the case of an assessment of interest on a deficiency attributable in whole or in part to an unreasonable error or delay by the Mayor, the Mayor may abate the assessment of all or a part of the interest. The Mayor may refuse to abate the assessment of interest if a significant aspect of the error or delay is attributable to the taxpayer involved.

(2) The Mayor shall abate the assessment of all interest on an erroneous refund under § 47-4201 until the date that demand for repayment is made, unless the taxpayer (or a related party) has in any way caused the erroneous refund.

(c)(1) The Mayor shall abate any portion of interest or penalty attributable to erroneous advice furnished to the taxpayer in writing by the Mayor.

(2) Paragraph (1) of this subsection shall apply only if:

(d)(1) For purposes of this subsection, the term:

(2) If an individual files a timely individual income tax return imposed by this title (determined with regard to extensions) and the Mayor does not provide a notice to the individual before the abatement date, the Mayor shall abate any interest or penalty for a failure relating to the return for the period (A) beginning on the abatement date, and (B) ending 21 days after the date on which the notice is provided by the Mayor.

(3) Paragraph (2) of this subsection shall not apply to:

(4) This subsection shall apply only to an individual income tax return.