Termination Assessments of Income Tax

ID:
UILC:
CCA_2017042617081126
6851.00-00
Number: 201723019
Release Date: 6/9/2017
From:
Sent: Wednesday, April 26, 2017 5:08:11 PM
To:
Cc:
Bcc:
Subject: RE: Termination Assessment
---There’s no notification required by the jeopardy provisions despite any CCDM provision suggesting otherwise. The notice to the court in a jeopardy assessment alerts the court when the amount of the assessment made after the SNOD was issued is different than the amount of the deficiency in the SNOD. There’s no comparable provision for termination assessments as the amount of the deficiency in the SNOD should be accurate given that it’s issued after the assessment.
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