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66 Taxes 192 (1988)
Challenging Termination and Jeopardy Assessments: Administrative and Judicial Review of the IRS's Most Potent Weapons

handle is hein.journals/taxtm66 and id is 192 raw text is: Challenging Termination and Jeopardy Assessments: Administrative and Judicial Review Of the IRS's Most Potent Weapons By LEONARD R. ROSENBLATT The author believes that practitioners must be keenly aware of the statutory scheme, existing precedents and possible defenses in order to effectively represent a client in termination and jeopardy assessment cases. Against this background, he reviews two recent cases in which taxpayers challenged IRS termination and jeopardy assessments. Leonard R. Rosenblatt is a member of the law firm of Rosenblatt, Mao, Wirfel & Stolz, P. C., in New, York City. He specializes in criminal and civil tax litigation. @ 1988 Leonard R. Rosenblatt If, as has been said, the power to impose taxes is the power to destroy, what can be said about the powers to immediately assess, lien and levy? Through the use of termination and jeop- ardy assessments, the IRS may exercise these drastic powers. To make matters worse for tax- payers, administrative review of these assess- ments is often unavailing and judicial review is severely limited. To worsen matters for attorneys representing such taxpayers, judicial review is complicated by strict procedural requirements and time constraints. As if this were not enough, there appears to be a growing tendency on the part of the IRS to utilize termination and jeop- ardy assessments not only as weapons in the government's intensifying war on tax evaders, narcotics traffickers and organized crime figures, but also in traditional civil tax cases. In view of the potentially devastating con- sequences of these extraordinary methods of col- lection and the increasing frequency with which they are being employed, it is essential that tax practitioners be keenly aware of the statutory scheme, existing precedents and possible defenses. This article presents a discussion of the law and procedure in this rapidly developing area. The Statutes Termination Assessments. In the vast ma- jority of tax cases, the IRS's assessment and TAXES-The Tax Magazine March, 1988

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