26 USC 7429 - Review of jeopardy levy or assessment procedures

U.S Code last checked for updates: Apr 30, 2026

§ 7429.

Review of jeopardy levy or assessment procedures

(a)

Administrative review

(1)

Administrative review

(A)

Prior approval required

(B)

Information to taxpayer

(2)

Request for review

(3)

Redetermination by Secretary

After a request for review is made under paragraph (2), the Secretary shall determine—

(A)

whether or not—

(i)

the making of the assessment under section 6851, 6861, or 6862, as the case may be, is reasonable under the circumstances, and

(ii)

the amount so assessed or demanded as a result of the action taken under section 6851, 6861, or 6862 is appropriate under the circumstances, or

(B)

whether or not the levy described in subsection (a)(1) is reasonable under the circumstances.

(b)

Judicial review

(1)

Proceedings permitted

Within 90 days after the earlier of—

(A)

the day the Secretary notifies the taxpayer of the Secretary’s determination described in subsection (a)(3), or

(B)

the 16th day after the request described in subsection (a)(2) was made,

the taxpayer may bring a civil action against the United States for a determination under this subsection in the court with jurisdiction determined under paragraph (2).

(2)

Jurisdiction for determination

(A)

In general

(B)

Tax Court

(3)

Determination by court

Within 20 days after a proceeding is commenced under paragraph (1), the court shall determine—

(A)

whether or not—

(i)

the making of the assessment under section 6851, 6861, or 6862, as the case may be, is reasonable under the circumstances, and

(ii)

the amount so assessed or demanded as a result of the action taken under section 6851, 6861, or 6862 is appropriate under the circumstances, or

(B)

whether or not the levy described in subsection (a)(1) is reasonable under the circumstances.

If the court determines that proper service was not made on the United States or on the Secretary, as may be appropriate, within 5 days after the date of the commencement of the proceeding, then the running of the 20-day period set forth in the preceding sentence shall not begin before the day on which proper service was made on the United States or on the Secretary, as may be appropriate.

(4)

Order of court

(c)

Extension of 20-day period where taxpayer so requests

(d)

Computation of days

(e)

Venue

(1)

District court

(2)

Transfer of actions

(f)

Finality of determination

(g)

Burden of proof

(1)

Reasonableness of levy, termination, or jeopardy assessment

(2)

Reasonableness of amount of assessment

(Added

cite as: 26 USC 7429