Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7429&num=0&edition=prelim
Timestamp: 2020-01-21 10:39:50
Document Index: 594643005

Matched Legal Cases: ['§ 7429', '§1204', '§446', '§10713', '§6237', '§3434', '§6237', '§6237', '§10713', '§3434', '§6237', '§446']

[USC02] 26 USC 7429: Review of jeopardy levy or assessment procedures
<< Previous TITLE 26 / Subtitle F / CHAPTER 76 / Subchapter B / § 7429 Next >>
26 USC 7429: Review of jeopardy levy or assessment procedures Text contains those laws in effect on January 20, 2020
After a request for review is made under paragraph (2), the Secretary shall determine-
(A) whether or not-
Within 90 days after the earlier of-
Within 20 days after a proceeding is commenced under paragraph (1), the court shall determine-
(Added Pub. L. 94–455, title XII, §1204(a), Oct. 4, 1976, 90 Stat. 1695 ; amended Pub. L. 98–369, div. A, title IV, §446(a), July 18, 1984, 98 Stat. 817 ; Pub. L. 100–203, title X, §10713(b)(2)(F), Dec. 22, 1987, 101 Stat. 1330–470 ; Pub. L. 100–647, title VI, §6237(a)–(e)(3), Nov. 10, 1988, 102 Stat. 3741–3743 ; Pub. L. 105–206, title III, §3434(a), July 22, 1998, 112 Stat. 760 .)
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 6851(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)(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-
1987-Subsec. (a)(1). Pub. L. 100–203, §10713(b)(2)(F)(i), substituted "6851(a), 6852(a)" for "6851(a),".
1984-Subsec. (b)(2). Pub. L. 98–369 inserted provision that if the court determines that proper service was not made on the United States within 5 days after the date of the commencement of the action, the running of the 20-day period shall not begin before the day on which proper service was made on the United States.
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]."
Pub. L. 100–647, title VI, §6237(f), Nov. 10, 1988, 102 Stat. 3743 , 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."
Pub. L. 98–369, div. A, title IV, §446(b), July 18, 1984, 98 Stat. 817 , 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]."