Glossary entry (derived from question below)
Spanish term or phrase:
recurso de revisión de oficio
English translation:
jeopardy assessment
Added to glossary by
Maria Baquero
Mar 28, 2010 13:56
14 yrs ago
29 viewers *
Spanish term
United States
recurso de revisión de oficio
Spanish to English
Law/Patents
Finance (general)
Tax obligations
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
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
Proposed translations
(English)
| 4 +1 | jeopardy assessment |
patinba
|
| 4 +2 | appeal for official review |
John Marais
|
| 5 | official appeal resource |
ERNESTO GARCIA MARIN
|
Proposed translations
+1
3 hrs
Selected
jeopardy assessment
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.
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.
4 KudoZ points awarded for this answer.
Comment: "This is exactly what it is.. thank you"
21 mins
ERNESTO GARCIA MARIN
Native in Spanish
&
English
Specializes in field
English to Spanish Translator
Native in: English (Variants: British, UK, South African, US, Australian, Canadian, New Zealand, US South) 
, Spanish (Variants: Peruvian, Cuban, Nicaraguan, Chilean, Honduran, Guatemalan, Rioplatense, Uruguayan, Puerto Rican, Panamanian, Colombian, Latin American, Ecuadorian , Argentine, US, Salvadoran, Paraguayan, Costa Rican, Mexican, Bolivian, Dominican, Venezuelan, Standard-Spain)
Works in: English to Spanish, Spanish to English, Spanish, and 1 more.
Related KudoZ points
:
8
+2
53 mins
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