Utah Code > Title 59 > Chapter 1 > Part 7 – Termination and Jeopardy Assessments Procedure


§ 59-1-701	Grounds for termination and jeopardy assessment — Notice — Collection — Reopening period — Bond
§ 59-1-702	Jeopardy assessment — Notice — Amount
§ 59-1-703	Collection procedure — Review — Bond for stay — Sale of seized property
§ 59-1-704	Restraint of collection restricted
§ 59-1-705	Payment and collection of penalties, interest, and other liabilities
§ 59-1-707	Writ of mandate requiring taxpayer to file return

Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Fiduciary: A trustee, executor, or administrator.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Person: means :Utah Code 68-3-12.5
Property: includes both real and personal property. See Utah Code 68-3-12.5
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
Writ: A formal written command, issued from the court, requiring the performance of a specific act.
Writ: means an order or precept in writing, issued in the name of:Utah Code 68-3-12.5