Assessments are jeopardy assessments.
All assessments of taxes made pursuant to this chapter shall be considered jeopardy assessments or collections as provided in section 422.30. The period for examination, determination of amount of tax owed, and assessment is unlimited. Service of the notice by regular mail is complete upon mailing. A person shall not bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter. The tax, interest, and penalties assessed by the director are presumed to be valid and correctly determined and assessed.