Treasury Regulations (26 C.F.R.)
26 CFR § 301.7429-2
Review of jeopardy and termination assessment and jeopardy levy procedures.
# (a) Request for administrative review.
Any request for the review of a jeopardy or termination assessment or jeopardy levy provided for by section 7429(a)(2) shall be filed with the district director within 30 days after the statement described in § 301.7429-1 is given to the taxpayer. However, if no statement is given within the 5 day period described in § 301.7429-1, any request for review of the jeopardy or termination assessment or jeopardy levy shall be filed within 35 days after the date such assessment or levy is made. Such request shall be in writing, shall state fully the reasons for the request, and shall be supported by such evidence as will enable the district director to make the redetermination described in section 7429(a)(3).
# (b) Administrative review.
In determining whether the assessment is reasonable and the amount assessed is appropriate, or whether the jeopardy levy is reasonable, the district director shall take into account not only information available at the time the assessment or jeopardy levy is made but also information which subsequently becomes available.
# (c) Abatement of assessment.
For rules relating to the abatement of assessments made under sections 6851 and 6861 see §§ 301.6861-1(e), 301.6861-1(f) and 1.6851-1(d) of this chapter.
[T.D. 8453, 57 FR 58985, Dec. 14, 1992]
Source: view the official text
In this part (40 sections)
- 301.7322-1 · Delivery of seized property to U.S. marshal.
- 301.7324-1 · Special disposition of perishable goods.
- 301.7325-1 · Personal property valued at $2,500 or less.
- 301.7326-1 · Disposal of forfeited or abandoned property in special…
- 301.7327-1 · Customs laws applicable.
- 301.7401-1 · Authorization.
- 301.7403-1 · Action to enforce lien or to subject property to payment…
- 301.7404-1 · Authority to bring civil action for estate taxes.
- 301.7406-1 · Disposition of judgments and moneys recovered.
- 301.7409-1 · Action to enjoin flagrant political expenditures of…
- 301.7422-1 · Special rules for certain excise taxes imposed by chapter…
- 301.7423-1 · Repayments to officers or employees.
- 301.7424-2 · Intervention.
- 301.7425-1 · Discharge of liens; scope and application; judicial…
- 301.7425-2 · Discharge of liens; nonjudicial sales.
- 301.7425-3 · Discharge of liens; special rules.
- 301.7425-4 · Discharge of liens; redemption by United States.
- 301.7426-1 · Civil actions by persons other than taxpayers.
- 301.7426-2 · Recovery of damages in certain cases.
- 301.7429-1 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-2 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-3 · Review of jeopardy and termination assessment and jeopardy…
- 301.7430-0 · Table of contents.
- 301.7430-1 · Exhaustion of administrative remedies.
- 301.7430-2 · Requirements and procedures for recovery of reasonable…
- 301.7430-3 · Administrative proceeding and administrative proceeding…
- 301.7430-4 · Reasonable administrative costs.
- 301.7430-5 · Prevailing party.
- 301.7430-6 · Effective/applicability dates.
- 301.7430-7 · Qualified offers.
- 301.7430-8 · Administrative costs incurred in damage actions for…
- 301.7432-1 · Civil cause of action for failure to release a lien.
- 301.7433-1 · Civil cause of action for certain unauthorized collection…
- 301.7433-2 · Civil cause of action for violation of section 362 or 524…
- 301.7452-1 · Representation of parties.
- 301.7454-1 · Burden of proof in fraud and transferee cases.
- 301.7454-2 · Burden of proof in foundation manager, etc. cases.
- 301.7456-1 · Administration of oaths and procurement of testimony;…
- 301.7457-1 · Witness fees.
- 301.7458-1 · Hearings.