Spanish to English translations [PRO]
Law/Patents - Finance (general) / Tax obligations | | Spanish term or phrase: recurso de revisión de oficio | Buenos días a todos!
Este es el texto:
Según trámite 34355, el operador del consorcio, en respuesta al recurso de revisión de oficio iniciado por la adminitración tributaria en referencia a este punto, expone que: (...)
Gracias |
| Maria BaqueroKudoZ activityQuestions: 321 (none open) ( 12 closed without grading) Answers: 708
United States
| | Local time: 02:47
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| | jeopardy assessment | Explanation:
JEOPARDY ASSESSMENT
Jeopardy assessments are implemented where the assessment or collection of tax is determined to be in jeopardy. Under such circumstances, the IRS is authorized to make an immediate assessment without following the procedures required for an ordinary assessment, and then may proceed to collect the tax as assessed without delay. See I.R.C. sections 6861, 6862. Section 6861 states that:
If the Secretary believes that the assessment or collection of a deficiency . . . will be jeopardized by delay, he shall . . . immediately assess such deficiency . . . and notice and demand shall be made by the Secretary for the payment thereof.
"Recurso" is not an appeal in this case, but a "proceeding"as it is an action brought by the tax authority, which has decided "sua sponte" (Latin "on its own will or motion" "off its own bat" in colloquial English) to act spontaneously without prompting from another party.
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| Selected response from:
 patinba
Argentina
Local time: 03:47
| Grading comment This is exactly what it is.. thank you
4 KudoZ points were awarded for this answer |
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