The District’s delinquent taxpayers list contains the names of 230 scofflaws who owe more than $24 million, but the city has played out all attempts to track down those debtors and has few options other than to write off the revenues as a loss.

“We’re at wits’ end,” said Glen Groff, director of the compliance administration in the Office of Tax and Revenue. “We have no debtor’s prison.”