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OFFICE OF TAX & REVENUE v. SUNBELT BEVERAGE

No. 10-AA-1331.

64 A.3d 138 (2013)

DISTRICT OF COLUMBIA OFFICE OF TAX AND REVENUE, Petitioner v. SUNBELT BEVERAGE, LLC, Respondent.

District of Columbia Court of Appeals.

Decided April 11, 2013.

Attorney(s) appearing for the Case

Mary L. Wilson , Senior Assistant Attorney General of the District of Columbia, with whom Irvin B. Nathan , Attorney General, Todd S. Kim , Solicitor General, and Donna M. Murasky , Deputy Solicitor General, were on the brief, for petitioner.

Diann L. Smith for appellee at oral argument; Stephen P. Kranz for respondant on the brief.

Before FISHER, BECKWITH, and EASTERLY, Associate Judges.

EASTERLY, Associate Judge:

This case presents a statute of limitations question within the context of business franchise taxes. Respondent, Sunbelt Beverage, with no intent to evade payment of the District's business franchise tax, filed the wrong return for the right tax. It thereby notified the Office of Tax and Revenue (OTR) that it was doing business in the District of Columbia and gave OTR information about its income. However, because it incorrectly treated...

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