District of Columbia Tax Amnesty: August 2 – September 30

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On July 29, the District of Columbia's Office of Tax and Revenue("OTR") announced that it will launch a tax amnesty program that will run from August 2 through September 30, 2010. The amnesty program applies to taxes that were due prior to December 31, 2009. The eligible tax types include corporate and unincorporated franchise, withholding, sales and use, gross receipts, personal income, and special event taxes. The amnesty does not cover real property taxes and the ball park fee. All penalties and fees will be waived for taxpayers satisfying delinquent tax liabilities under the amnesty program.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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