# D.C. Code § 47-4404: Compromise of tax

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4404

## Section

- **Citation:** D.C. Code § 47-4404
- **Heading:** Compromise of tax
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 44 / § 47-4404

## Text

If the Mayor believes there is a reasonable doubt as to the liability of the taxpayer or the collectibility of the tax imposed under this title, the Mayor may compromise the tax.

## Nearby sections

- [D.C. Code § 47-4401 § 47-4401. Payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4401.md)
- [D.C. Code § 47-4402 § 47-4402. Credit card or electronic payment of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4402.md)
- [D.C. Code § 47-4403 § 47-4403. Closing agreements.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4403.md)
- [D.C. Code § 47-4404 § 47-4404. Compromise of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4404.md)
- [D.C. Code § 47-4405 § 47-4405. Collections through third party contractors.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4405.md)
- [D.C. Code § 47-4406 § 47-4406. Secrecy of returns.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4406.md)
- [D.C. Code § 47-4407 § 47-4407. Amnesty for tax periods ending prior to December 31, 2009.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4407.md)
- [D.C. Code § 47-4421 § 47-4421. Lien for taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4421.md)
- [D.C. Code § 47-4422 § 47-4422. Period of lien.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4422.md)
- [D.C. Code § 47-4423 § 47-4423. Lien priority.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4423.md)
- [D.C. Code § 47-4431 § 47-4431. Refund offset.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4431.md)
- [D.C. Code § 47-4432 § 47-4432. Joint and combined returns; real property refund due to more than one owner.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4432.md)
- [D.C. Code § 47-4433 § 47-4433. Notice and protest.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4433.md)
- [D.C. Code § 47-4434 § 47-4434. Return of refund in certain cases.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4434.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4404. Check the current official text before relying on it. Not legal advice.