Taxpayer Appeal Rights The Office of Tax and Revenue (OTR) announces the issuance of Tax Notice 2008-02, Taxpayer Appeal Rights. It is the first memorandum of its kind to discuss the avenues of appeal within OTR, the Office of Administrative Hearings, and the Superior Court of the District of Columbia. The notice applies to deficiency and non-deficiency taxes (excluding real estate and possessory interest). Taxpayer Appeal Rights* Collection Division   * This document is presented in Portable Document Format (PDF) and a PDF reader is required for viewing. Download a PDF reader or learn more about PDFs.