Closing agreement provisions.
Seattle Mun. Code § 5.55.240
in effect5.55.240 - Closing agreement provisions.
The Director may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the chapters within this title and administered by the Director for any taxable period(s). Upon approval of such agreement, evidenced by execution thereof by the Director and to the person so agreeing, the agreement shall be final and conclusive as to the tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact:
A. The case shall not be reopened as to the matters agreed upon, or the agreement modified, by the Director or the taxpayer; and
B. In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.
(Ord. 120668, § 4, 2001.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.55GEADPR_5.55.240CLAGPRFetched: 11/1/2026