D.C. Code § 47-1535: Rules; powers of Mayor.

(a)

The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2.

(b)

In addition to the other powers granted the Mayor under this subchapter, the Mayor may:

(1)

For reasonable cause, waive penalties and interest in whole or in part;

(2)

Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and

(3)

Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.