jeopardy assessment

jeopardy assessment
jeopardy as·sess·ment n: a special immediate assessment of an alleged tax deficiency levied under federal law when a taxing officer believes that delay may jeopardize collection of the claim

Merriam-Webster’s Dictionary of Law. . 1996.

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  • jeopardy assessment — noun : a special assessment under the United States income tax laws levied to collect an alleged deficiency when the taxing officer believes that delay may jeopardize the collection of the claim …   Useful english dictionary

  • jeopardy — Danger; hazard; peril. The danger of conviction and punishment which the defendant in a criminal action incurs when a valid indictment has been found, and a petit jury has been impaneled and sworn to try the case and give a verdict in a court of… …   Black's law dictionary

  • jeopardy — Danger; hazard; peril. The danger of conviction and punishment which the defendant in a criminal action incurs when a valid indictment has been found, and a petit jury has been impaneled and sworn to try the case and give a verdict in a court of… …   Black's law dictionary

  • assessment — In a general sense, the process of ascertaining and adjusting the shares respectively to be contributed by several persons towards a common beneficial object according to the benefit received. A valuation or a determination as to value of… …   Black's law dictionary

  • assessment — In a general sense, the process of ascertaining and adjusting the shares respectively to be contributed by several persons towards a common beneficial object according to the benefit received. A valuation or a determination as to value of… …   Black's law dictionary

  • deficiency — A lack, shortage, or insufficiency. The amount by which the tax properly due exceeds the sum of the amount of tax shown on a taxpayer s return plus amounts previously assessed or collected as a deficiency, less any credits, refunds or other… …   Black's law dictionary

  • deficiency — A lack, shortage, or insufficiency. The amount by which the tax properly due exceeds the sum of the amount of tax shown on a taxpayer s return plus amounts previously assessed or collected as a deficiency, less any credits, refunds or other… …   Black's law dictionary

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