Comment on Proposed Amendments and Additions to Tax Rules

June 03, 2025

D.C. Superior Court is seeking comment on proposed amendments to Rules 1 and 3–14 of the Superior Court Rules of Procedure of the Tax Division, as well as proposed new Tax Rules 4-I, 6-I, and 13-I. 

Of note, Rule 1(b) has been amended to allow some flexibility for the chief judge to change the Tax Division’s hours of operation in case of emergency or otherwise. New section (c) replaces former Rule 3(b) and requires that limited liability companies, partnerships, joint ventures, associations, trusts, and estates appear through counsel. Rule 4(a) has been amended to require that filings include an email address for the respective party or parties. Rule 4(b) has been amended to reflect that the Superior Court is always considered open for filing purposes and that electronic filing is available under applicable court rules and administrative orders.

In general, many rules have been amended to conform with the general restyling of the Superior Court rules. 

Rules 5, 8, and 9 were deleted for consistency with the 2025 amendments to Tax Rule 3. Rules 10 and 13 were deleted because their substance is addressed in other rules.

New Tax Rules 4-I, 6-I, and 13-I are substantially similar to Rules of Civil Procedure 4, 40-I, and 52, respectively.

The court’s Rules Committee will recommend approval of the amendments by the Superior Court Board of Judges unless, after consideration of comments from the bar and the public, they are modified or withdrawn.

The redlined version is available here. Submit written comments by July 29 by email to [email protected] or by mail to:

Office of General Counsel
Attention: Superior Court Rules Committee
District of Columbia Courts
500 Indiana Avenue, N.W., Room C620
Washington, D.C. 20001