[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: 26CFR301.7429-3]

[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. 301.7429-3  Review of jeopardy and termination assessment and 
jeopardy levy procedures; judicial action.

    (a) Time for bringing judicial action. An action for judicial review 
described in section 7429(b) may be instituted by the taxpayer during 
the period beginning on the earlier of--
    (1) The date the district director notifies the taxpayer of the 
determination described in section 7429(a)(3) and ending on the 90th day 
thereafter; or
    (2) The 16th day after the request described in section 7429(a)(2) 
was made by the taxpayer and ending on the 90th day thereafter.
    (b) Extension of period for judicial review. The United States 
Government may not by itself seek an extension of the 20 day period 
described in section 7429(b)(3), but it may join with the taxpayer in 
seeking such an extension.
    (c) Jurisdiction for determination.--In general, the United States 
district court will have exclusive jurisdiction over any civil action 
for a determination described in section 7429(b). However, if a petition 
for a redetermination of a deficiency has been timely filed with the Tax 
Court prior to the making of an assessment or levy that is subject to 
the section 7429 review procedures, and one or more of the taxes and tax 
periods before the Tax Court as a result of the petition is also 
included in the written statement that was provided to the taxpayer, 
then the Tax Court will have jurisdiction concurrent with the district 
courts over any civil action for a judicial determination with respect 
to all the taxes and tax periods included in the written statement. In 
all other cases, the appropriate United States district court continues 
to have exclusive jurisdiction over such an action.

[T.D. 8453, 57 FR 58985, Dec. 14, 1992]