District Of Columbia § 47-4216 - Frivolous returns.
Full text of District Of Columbia D.C. Code § 47-4216 — Frivolous returns., with citation guidance and answers to common questions.
§ 47-4216. Frivolous returns.
47-4216An individual shall pay a penalty of $500 if:
The individual files what purports to be a tax return but which:
Does not contain information on which the substantial correctness of the self-assessment may be judged; or
Contains information that on its face indicated that the self-assessment is substantially incorrect; and
The conduct referred to in paragraph (1) of this subsection is due to:
A position which is frivolous; or
A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia’s tax laws.
The penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4216
What does D.C. Code § 47-4216 cover?
Section 47-4216 ("Frivolous returns.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-4216?
A common citation format is "D.C. Code § 47-4216" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-4216 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.