Iowa Admin. Code r. 701-504.2
Current through Register Vol. 47, No. 13, December 25, 2024
If after following the procedure outlined in 504.1(2) no agreement is reached, and the taxpayer does not pay the amount determined to be correct, a notice of assessment shall be sent to the taxpayer by mail. If the period in which the correct amount of tax can be determined is nearly at an end, either a notice of assessment, without compliance with 504.1(1) and 504.1(2), or a jeopardy assessment may be issued. All notices of assessment shall contain the signature of the director.
This rule is intended to implement Iowa Code sections 422.25 and 422.28.
Iowa Admin. Code r. 701-504.2
Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23