Source: http://taxtv.com/code/01919-USCODE-2011-title26-subtitleF-chap76-subchapB-sec7429/
Timestamp: 2017-11-18 10:28:33
Document Index: 666507133

Matched Legal Cases: ['§7429', '§7429', '§7429', '§6237', '§6237', '§6237', '§6237', '§6237', '§6237', '§6237', '§6237', '§10713', '§10713', '§3434']

IRC §7429. Review of jeopardy levy or assessment procedures - TaxTV.com
IRC §7429. Review of jeopardy levy or assessment procedures
View related content: IRC §7429
No assessment may be made under section 68 (a), 6852(a), 6861(a), or 6862, and no levy may be made under section 6331(a) less than 30 days after notice and demand for payment is made, unless the Chief Counsel for the Internal Revenue Service (or such Counsel’s delegate) personally approves (in writing) such assessment or levy.
(i) the making of the assessment under section 68 , 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 68 , 6861, or 6862 is appropriate under the circumstances, or
(A) the day the Secretary notifies the taxpayer of the Secretary’s determination described in subsection (a)(3), or
In a proceeding under subsection (b) involving the issue of whether the making of a levy described in subsection (a)(1) or the making of an assessment under section 68 , 6852, 6861, or 6862 is reasonable under the circumstances, the burden of proof in respect to such issue shall be upon the Secretary.
In a proceeding under subsection (b) involving the issue of whether an amount assessed or demanded as a result of action taken under section 68 , 6852, 6861, or 6862 is appropriate under the circumstances, the Secretary shall provide a written statement which contains any information with respect to which his determination of the amount assessed was based, but the burden of proof in respect of such issue shall be upon the taxpayer.
1998—Subsec. (a)(1). Pub. L. 105–206 substituted “Administrative review” for “Information to taxpayer” in heading and amended text of par. (1) generally. Prior to amendment, text read as follows: “Within 5 days after the day on which an assessment is made under section 68 (a), 6852(a), 6861(a), or 6862, or levy is made under section 6331(a) less than 30 days after notice and demand for payment is made under section 6331(a), the Secretary shall provide the taxpayer with a written statement of the information upon which the Secretary relies in making such assessment or levy.”
1988—Pub. L. 100–647, §6237(e)(3), inserted “levy or” after “jeopardy” in section catchline.
Subsec. (a)(1). Pub. L. 100–647, §6237(a), inserted “or levy is made under section 6331(a) less than 30 days after notice and demand for payment is made under section 6331(a),” after “6862,” and “or levy” after “such assessment”.
Subsec. (a)(3). Pub. L. 100–647, §6237(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “After a request for review is made under paragraph (2), the Secretary shall determine whether or not—
“(A) the making of the assessment under section 68 , 6852, 6861, or 6862, as the case may be, is reasonable under the circumstances, and
“(B) the amount so assessed or demanded as a result of the action taken under section 68 , 6852, 6861, or 6862 is appropriate under the circumstances.”
Subsec. (c). Pub. L. 100–647, §6237(e)(1), struck out “district” before “court”.
Subsec. (e). Pub. L. 100–647, §6237(d), amended subsec. (e) generally. Prior to amendment, subsec. (e) read as follows: “A civil action under subsection (b) shall be commenced only in the judicial district described in section 1402(a)(1) or (2) of title 28, United States Code.”
Subsec. (f). Pub. L. 100–647, §6237(e)(1), struck out “district” after “made by a”.
Subsec. (g)(1). Pub. L. 100–647, §6237(e)(2), in heading substituted “levy, termination,” for “termination” and in text substituted “a proceeding” for “an action” and inserted “the making of a levy described in subsection (a)(1) or” after “whether”.
Subsec. (g)(2). Pub. L. 100–647, §6237(e)(2)(C), substituted “a proceeding” for “an action”.
1987—Subsec. (a)(1). Pub. L. 100–203, §10713(b)(2)(F)(i), substituted “68 (a), 6852(a)” for “68 (a),”.
Subsecs. (a)(3)(A), (B), (b)(2)(A), (B), (g)(1), (2). Pub. L. 100–203, §10713(b)(2)(F)(ii), substituted “68 , 6852,” for “68 ,” wherever appearing.
Pub. L. 105–206, title III, §3434(b), July 22, 1998, 112 Stat. 760, provided that: “The amendment made by this section [amending this section] shall apply to taxes assessed and levies made after the date of the enactment of this Act [July 22, 1998].”
Section 6237(f) of Pub. L. 100–647 provided that: “The amendments made by this section [amending this section] shall apply to jeopardy levies issued and assessments made on or after July 1, 1989.”
Section 446(b) of Pub. L. 98–369 provided that: “The amendment made by subsection (a) [amending this section] shall apply to actions commenced after the date of the enactment of this Act [July 18, 1984].”
Section applicable with respect to action taken under section 68 , 6861, or 6862 of this title where notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94–455, as amended, set out as a note under section 68 of this title.