[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7429-2]

[Page 510]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 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 Sec. 301.7429-1 is given to the 
taxpayer. However, if no statement is given within the 5 day period 
described in Sec. 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 Sec. Sec. 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]