42-2061. Expedited review of jeopardy
assessments
A. Within thirty days after the day on which the department furnishes the written
notice described in section 42-1111, subsection A, the taxpayer may request the
department to review the action taken as provided in section 42-1251. Within fifteen
days after the request for review, the department shall determine whether both the
jeopardy determination and the amount assessed are reasonable.
B. Within thirty days after the department notifies the taxpayer of the
determination under subsection A of this section, the taxpayer may bring a civil action
in tax court for a determination under this subsection. Within twenty days after service
of process is made on the state, the tax court shall determine whether both the jeopardy
determination and the amount assessed are reasonable. If the taxpayer requests an
extension of the twenty day period and establishes reasonable grounds why an extension
should be granted, the court may grant an extension of not more than forty additional
days. If the court determines that either the jeopardy determination or the amount
assessed is unreasonable, the court may order the department to abate the assessment, to
redetermine any part of the amount assessed or to take such other action as the court
finds to be appropriate. A determination made by the tax court under this subsection is
final except as provided in section 12-170, subsection C.
|