(Washington, DC) -  The District of Columbia Office of Tax and Revenue (OTR) announced today that it will waive all penalties, interest and dishonored check charges for tax payments that were returned - through no fault of the taxpayer or OTR - as a result of the redemption delays imposed by The Reserve Funds money market accounts from September 16 through September 22, 2008. This waiver applies to a limited number of taxpayers whose checks were written on The Reserve Funds accounts. 

Affected taxpayers should immediately:

• Replace the dishonored check. 
• Enclose a letter requesting that interest, penalties and dishonored check charges be waived because the original check was returned as a result of the redemption delays at The Reserve Funds.

The replacement check and letter should be sent together in one envelope to OTR's Customer Service Administration, Attn: Jamie Best, customer service representative, 941 North Capitol Street, NE, Suite 8015, Washington, DC 20002.

All taxpayer questions about this matter may be directed to Jamie Best at (202) 442-7119.

The comptroller of Maryland and other jurisdictions have agreed to offer similar waivers.