{"data":{"id":"us-dc/d.c.-code-47-4221","jurisdiction":"us-dc","citation":"D.C. Code § 47-4221","heading":"Waiver of penalty — reasonable cause.","body":"(a)\nA penalty shall not be imposed with respect to a portion of an underpayment if the taxpayer shows that there was reasonable cause for the underpayment and that the taxpayer acted in good faith.\n\n(b)\nRelief for reasonable cause is available for the following penalties:\n(1)\nAccuracy-related penalty under § 47-4211;\n(2)\nFailure to pay penalty under § 47-4213;\n(3)\nFailure to file penalty under § 47-4213;\n(4)\nReturn preparer penalties under § 47-4217;\n(5)\nPersonal liability for failure to collect or pay tax under § 47-4491; and\n(6)\nFailure to record timely a deed under § 47-1433.\n\n(c)\nReasonable cause generally exists if, based on all the facts and circumstances, the taxpayer exercises ordinary business care and prudence in determining his or her tax obligations, but was unable to comply with a prescribed duty within the prescribed time. Ordinary business care and prudence includes making provision for business obligations to be met when reasonably foreseeable events occur.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 42. Interest and Penalties.","Subchapter III. Waiver and Abatement."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4221","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"83871858eb30a054d207cc81c20be130717d61c9cdf617e53f074be12d8412ce","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4218","next":"us-dc/d.c.-code-47-4222"},"notice":"GroundRules: Original legal text. Not legal advice."}