Section 42-2061 - Expedited review of jeopardy assessmentsA. Within thirty days after the day on which the department furnishes the written notice described in section 42-1111, subsection A, the taxpayer may request the department to review the action taken as provided in section 42-1251. Within fifteen days after the request for review, the department shall determine whether both the jeopardy determination and the amount assessed are reasonable.B. Within thirty days after the department notifies the taxpayer of the determination under subsection A of this section, the taxpayer may bring a civil action in tax court for a determination under this subsection. Within twenty days after service of process is made on the state, the tax court shall determine whether both the jeopardy determination and the amount assessed are reasonable. If the taxpayer requests an extension of the twenty day period and establishes reasonable grounds why an extension should be granted, the court may grant an extension of not more than forty additional days. If the court determines that either the jeopardy determination or the amount assessed is unreasonable, the court may order the department to abate the assessment, to redetermine any part of the amount assessed or to take such other action as the court finds to be appropriate. A determination made by the tax court under this subsection is final except as provided in section 12-170, subsection C.