jeopardy assessment

noun

: a special immediate assessment of an alleged tax deficiency levied under federal law when the IRS believes that delay may jeopardize collection of the claim

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“Jeopardy assessment.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/jeopardy%20assessment. Accessed 21 Mar. 2023.

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