IRS Extending the Tax Assessment Period 

Jeopardy Assessment (Part III) 

Note: 

Jeopardy assessments are not made because the period of limitations for assessing the tax is about to expire or because a taxpayer does not consent to extend the statutory period, unless the collection of the tax deficiency or proposed employment tax liability is in jeopardy for the reasons described in prior Tax Tips. 

IRS Publication 1035 (TTT 07/06/21 and 07/13/21)