Opinion ID: 613863
Heading Depth: 4
Heading Rank: 1

Heading: (2) was made,

Text: 8 Subsection (a) reads: (a) Administrative review.-- ... (2) Request for review-- Within 30 days after the day on which the taxpayer is furnished the written statement described in paragraph (1), or within 30 days after the last day of the period within which such statement is required to be furnished, the taxpayer may request the Secretary to review the action taken. (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.