316 Neb. Admin. Code, ch. 36, § 003

Current through September 17, 2024

Section 316-36-003 - INITIATING A COLLECTION ACTION

003.01 Balance Due Notice

If a tax return is filed but the correct amount of tax is not paid in full when due, and no payment arrangements were made, the Department will mail a balance due notice. If the taxpayer fails to pay the balance due, or make arrangements to pay the balance due, the Department will mail a written demand for payment to the taxpayer.

003.02 Notice of Proposed Deficiency Determination

If the Tax Commissioner finds that a return should have been filed and was not, or that the amount shown as due on a tax return is less than the correct amount, the Department must notify the taxpayer of the amount of the deficiency proposed to be assessed. If a taxpayer fails to file a return, the Department will estimate the amount due, based on the best information available to the Department, and must notify the taxpayer of the amount of deficiency proposed to be assessed. When any notice of proposed deficiency determination becomes final, as determined in Reg-36-004.01 of these regulations, the Department will mail a written demand for payment to the taxpayer.

003.03 Jeopardy

003.03A A jeopardy action may be initiated if the Tax Commissioner finds that a taxpayer is about to:

003.03A(1) Depart from the state;

003.03A(2) Conceal property or remove property from the state;

003.03A(3) Hide from creditors; or

003.03A(4) Do any other act tending to stop, impede, or delay any collection action for the preceding or current taxable year, unless the proceedings are brought without delay.

003.03B If the Tax Commissioner finds one of the conditions described in 003.03A(1) through 003.03A(4), he or she may declare the taxable period for the taxpayer immediately terminated, and issue a notice of jeopardy determination to the taxpayer stating these findings, together with a demand for immediate payment of any tax due for this period. This may be done whether or not the time otherwise allowed by law for filing returns and paying the tax has expired.

003.03C This tax becomes due and payable immediately.

316 Neb. Admin. Code, ch. 36, § 003

Neb. Rev. Stat. § 77-2709. July 3, 2013.