Part 3Levy
Notice of levy shortfall process and adjudication: Statements of position
125FENZ may provide new notice of levy shortfall to add respondent
FENZ may provide a new notice of levy shortfall if, after considering any of the respondents’ statements of position and any other information available to it, FENZ considers that any person to whom FENZ did not provide the notice of levy shortfall is liable to pay the shortfall penalty.
If FENZ provides a new notice of levy shortfall, this subpart applies accordingly.

