Idaho State Statutes - Idaho Attorney Directory

If the director determines that the
collection of any amounts due from any covered employer under the provisions
of this chapter will be jeopardized by delay, he may, whether or not the time
prescribed by this chapter or any rules issued pursuant thereto for making
reports and payments has expired, determine, on the basis of available
information, the wages paid by such employer for covered employment and
declare the amount due thereon immediately payable, and shall give written
notice of such declaration to such employer. Any amounts, including penalty
and interest, that are contained in such written declaration shall be subject
to immediate seizure pursuant to section 72-1360A, Idaho Code, as well as
through any other collection procedures allowed under law. Such jeopardy
assessment shall become conclusive and binding upon the employer unless,
within fourteen (14) days after the mailing of such declaration to the last
known address of such employer or in the absence of such mailing, within
fourteen (14) days after personal delivery upon the employer, the employer
files an appeal to the department setting forth grounds for such appeal. In
such cases, the right of appeal shall be conditioned upon the payment of the
amount declared to be due, less any amount already collected, or upon giving
appropriate security to the director for the payment thereof. Proceedings on
such appeals shall be in accordance with the provisions of section 72-1361,
Idaho Code.

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