Iowa Admin. Code r. 701-60.2
Current through Register Vol. 47, No. 10, November 13, 2024
If after following the procedure outlined in subrule 60.1(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 subrules 60.1(1) and 60.1(2), or a jeopardy assessment may be issued. All notices of assessment shall bear the signature of the director
This rule is intended to implement Iowa Code sections 42225., 42230. and 42266..
Iowa Admin. Code r. 701-60.2