A criminal complaint filed before the Justice Secretary with an attached affidavit by a revenue officer containing a computation of the taxpayer's tax liabilities: is this an assessment?

• A. Yes. It is an assessment
• B. It is not an assessment because it lacks a demand for payment within a specific period and is addressed to the Justice Secretary
• C. It is an assessment only if the taxpayer is named
• D. It depends on the amount

Answer: (B)

In tax administration, an assessment is a civil determination of tax deficiency issued by the tax authority that is served on the taxpayer together with a demand for payment within a specified period. It is a collection action, not a criminal one, and it must be directed to the taxpayer.

A criminal complaint filed before the Justice Secretary with an attached affidavit showing a computation of tax liabilities is a criminal proceeding, not an assessment. It does not deliver a formal notice and demand for payment to the taxpayer, and it is addressed to the Justice Secretary for possible criminal action, not to initiate civil collection. The mere presence of a calculated liability in the affidavit does not make it an assessment.

The essential elements are the civil determination, service to the taxpayer, and a defined period to pay. Since those aren’t present here, it isn’t an assessment, regardless of the amount or whether the taxpayer is named.