Ohio § 5735.121

§ 5735.121.

(A) If the tax commissioner finds that any person liable for tax under this chapter is

about to depart from the state, remove property from the state, conceal self, or conceal

the person's property, or do any other act tending to prejudice, obstruct, or render

wholly or partly ineffectual proceedings to collect the tax, unless proceedings are

commenced without delay, or if the commissioner believes that the collection of the

amount due from any person will be jeopardized by delay, the commissioner may issue

a jeopardy assessment against the person for the amount of the tax, plus a penalty

of up to fifteen per cent.  Upon issuance of a jeopardy assessment under this division, the total amount assessed

shall immediately be due and payable unless security is provided pursuant to division

(C) of this section.  Any assessment issued under this section shall bear interest in the manner prescribed

in section 5735.12 of the Revised Code . (B) The commissioner immediately shall file an entry with the clerk of the court of common

pleas in the same manner and with the same effect as provided in section 5735.12 of the Revised Code .  Notice of the jeopardy assessment shall be served on the person assessed or the

legal representative of the person assessed, as provided in section 5703.37 of the Revised Code , within five days of the filing of the entry.  The person assessed may petition for reassessment within sixty days of receipt of

the notice of jeopardy assessment in the same manner as provided in section 5735.12 of the Revised Code .  Full or partial payment of the assessment shall not prejudice the commissioner's

consideration of the merits of the assessment as contested by the petition for reassessment.  Upon notification of the existence of the judgment filed pursuant to this division,

any public official having control or custody of any funds or property of the person

assessed immediately shall pay or deliver the funds or property to the commissioner

as full or partial satisfaction of the jeopardy assessment.  However, funds or property needed as evidence in criminal proceedings or that is

expected to be forfeited pursuant to Chapter 2981. of the Revised Code, need not be

relinquished by the public official.  Upon disposition of criminal and forfeiture proceedings, funds and property not

needed as evidence and not forfeited shall be delivered to the commissioner. (C) If the person subject to a jeopardy assessment files a petition for reassessment

and posts security satisfactory to the commissioner in an amount sufficient to satisfy

the unpaid balance of the assessment, execution on the judgment shall be stayed pending

disposition of the petition for reassessment and all appeals resulting from the petition.  If the security is sufficient to satisfy the full amount of the assessment, the

commissioner shall return any funds or property of the person that previously were

seized.  Upon satisfaction of the assessment, the commissioner shall order the security

released and the judgment vacated. (D) The commissioner may adopt rules providing for the imposition and remission of penalties

added to assessments made under this section.