Iowa Admin. Code r. 701-603.2
Current through Register Vol. 47, No.14, January 8, 2025
If after following the procedure outlined in subrule 603.1(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 603.1(1) and 603.1(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 422.25, 422.30 and 422.66.
Iowa Admin. Code r. 701-603.2
Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23