Section 19081 Of Article 5. Jeopardy Assessments From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 5.
19081
. If the Franchise Tax Board finds that the assessment or the
collection of a tax or a deficiency for any year, current or past,
will be jeopardized in whole or in part by delay, it may mail or
issue notice of its findings to the taxpayer, or its transferee or
transferees, together with a demand for immediate payment of the tax
or the deficiency declared to be in jeopardy, including interest and
penalties and additions thereto. Any assessment issued under this
article shall also be an assessment issued pursuant to Section 19033,
if an assessment has not already been issued pursuant to Section
19033 with respect to that taxable year for that amount.