D.C. Code § 42-1114
Appeal from deficiency assessment.
Any person aggrieved by any assessment of a deficiency in tax finally determined by the Mayor under the provisions of § 42-1108 [repealed] may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , and 47-3306 to 47-3308 , as amended and as the same may hereinafter be amended.