The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended: Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and Beginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus: For assessment, 60 days thereafter; and For collection, 6 months thereafter.
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