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Discussion
Section 6861(a) provides in pertinent part that if the
Secretary believes that the assessment or collection of a
deficiency as defined in section 6211 will be jeopardized by
delay, he shall, notwithstanding section 6213(a), immediately
assess such deficiency and make notice and demand for the payment
thereof.5 Within 5 days after the date an assessment is made
under section 6861 or levy is made under section 6331(a), the
Commissioner must provide the taxpayer with a written statement
of the information the Commissioner is relying on in making the
assessment or levy. Sec. 7429(a)(1); McWilliams v. Commissioner,
103 T.C. 416, 421 (1994). Within 30 days after the day on which
the taxpayer is furnished this written statement, or within 30
days after the last day of the period within which such statement
is required to be furnished, the taxpayer may request the
Commissioner to review the action taken. Sec. 7429(a)(2). After
a request for review is made, the Commissioner shall determine
whether the jeopardy assessment or jeopardy levy is reasonable
under the circumstances and whether the amount assessed is
appropriate. Sec. 7429(a)(3).
5 Sec. 6861(h)(2) contains a cross-reference to sec.
6331(a), which provides for an immediate levy upon a finding that
collection of tax is in jeopardy and following notice and demand
for immediate payment.
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Last modified: May 25, 2011