{"data":{"id":"us-dc/d.c.-code-47-167","jurisdiction":"us-dc","citation":"D.C. Code § 47-167","heading":"Determination of penalty; notice to tax return preparer; protest of determination.","body":"Repealed.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 1A. Tax Return Preparers. [Repealed]."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-167","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"98bb9c942b29e89d9f37ea86c3f71bcf86aa8187356f86d42f47d96c2ca8c0a2","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-166","next":"us-dc/d.c.-code-47-168"},"notice":"GroundRules: Original legal text. Not legal advice."}