California Revenue and Taxation Code ARTICLE 5 - Jeopardy Assessments

• Section 19081.
  If the Franchise Tax Board finds that the assessment or the collection of a tax or a deficiency for any year, current or past, will...
• Section 19082.
  In the case of a tax for a current period, if the Franchise Tax Board finds that the assessment or collection of the tax will...
• Section 19083.
  (a) A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once.(b) The collection of the whole or any amount of...
• Section 19084.
  (a) (1) (A) Unless the Chief Counsel of the Franchise Tax Board (or the chief counsel’s delegate) personally approves (in writing) the assessment or levy, no assessment shall...
• Section 19085.
  The taxpayer may appeal to the board from the Franchise Tax Board’s action on the petition for review. The appeal shall be made in the...
• Section 19086.
  In any proceeding brought to enforce payment of taxes made due and payable by this article, the finding of the Franchise Tax Board under Section...
• Section 19087.
  (a) If any taxpayer fails to file a return, or files a false or fraudulent return with intent to evade the tax, for any taxable year,...
• Section 19088.
  (a) On the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any state or...
• Section 19089.
  (a) Every trustee in a case under Title 11 of the United States Code, receiver, assignee for the benefit of creditors or like fiduciary shall give...
• Section 19090.
  (a) Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the...
• Section 19091.
  Upon notice and demand from the Franchise Tax Board after termination of the receivership proceeding, the taxpayer shall pay any portion of the claim allowed...
• Section 19092.
  The Franchise Tax Board may prescribe rules and regulations necessary to properly carry out this article.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June...
• Section 19093.
  (a) If the individual who is in physical possession of cash in excess of ten thousand dollars ($10,000) does not claim that cash in any of...

Last modified: October 22, 2018