§ 6-1.413. Jeopardy Determinations; Petition for Redetermination.

Any person against whom a jeopardy determination is made may petition for the redetermination thereof. The taxpayer shall, however, file the petition for redetermination with the Tax Collector within fifteen (15) days after the service upon him or her of notice of determination. If a petition for redetermination of a jeopardy determination is not filed within the foregoing fifteen (15)-day period, the determination becomes final at the expiration of that period.

The filing of a petition for redetermination of a jeopardy determination shall not operate to stay collection. Collection may be stayed only as provided in Section 6-1.411(b) above.

If a petition for review is filed from a jeopardy determination, the Tax Collector shall review the matters raised in the petition including, if requested, whether the issuance of the jeopardy determination was reasonable under the circumstances. In making this determination, the Tax Collector shall grant the taxpayer or other person determined to be liable for the tax or his or her authorized representative a hearing, if that person has so requested in his or her petition.

The taxpayer or other person determined to be liable for the tax has the right to a hearing and determination by the Tax Collector upon the matters raised in the petition within forty-five (45) days from the date of the filing of the petition for redetermination, as scheduled by the Tax Collector, unless the taxpayer waives that time restriction. The Tax Collector shall give him or her ten (10) days' notice of the time and place of the hearing. The Tax Collector may continue the hearing from time to time as may be necessary.

If, in the review process, it is determined that the Tax Collector's determination of jeopardy was unreasonable under the circumstances any collection action taken shall be withdrawn, pending the ultimate administrative determination of the amount of the deficiency due from the taxpayer or other person claimed to be liable for the tax claimed to be due in the jeopardy determination notice. Neither the validity of the jeopardy determination's determination of tax, nor the burden of proof, shall be affected by a finding that the determination of jeopardy was unreasonable.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)