District of Columbia Court of Appeals April 11, 2013, No. 10-AA-1331 (District of Columbia Office of Tax & Revenue v. Sunbelt Beverage, LLC)

EASTERLY, Associate Judge:

This case presents a statute of limitations question within the context of business franchise taxes. Respondent, Sunbelt Beverage, with no intent to evade payment of the District’s business franchise tax, filed the wrong return for the right tax.