Frequently Asked Questions
Who is eligible for the Expedited Review of Jeopardy Assessments?
Taxpayers subject to emergency 'jeopardy' or 'termination' assessments who act within 30 days of the assessment notice.
How does the Expedited Review of Jeopardy Assessments work?
Provides a mechanism to force the IRS to abate unreasonable assessments or release levies made without the standard 30-day notice through administrative and judicial review.
What law authorizes the Expedited Review of Jeopardy Assessments?
The Expedited Review of Jeopardy Assessments is authorized under IRC §7429 of the Internal Revenue Code (Title 26, United States Code).
Statutory Text — IRC §7429
Source: Internal Revenue Code, Title 26, United States Code
§ 7429. Review of jeopardy levy or assessment procedures(a) Administrative review(1) Administrative review(A) Prior approval requiredNo assessment may be made under section 6851(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.
(B) Information to taxpayerWithin 5 days after the day on which such an assessment or levy is made, the Secretary shall provide the taxpayer with a written statement of the information upon which the Secretary relied in making such assessment or levy.
(2) Request for reviewWithin 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 SecretaryAfter 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.
(b) Judicial review(1) Proceedings permittedWithin 90 days after the earlier of—(A) the day the Secretary notifies the taxpayer of the Secretary’s determination described in subsection (a)(3), or
(B) the 16th day after the request described in subsection (a)(2) was made,
the taxpayer may bring a civil action against the United States for a determination under this subsection in the court with jurisdiction determined under paragraph (2).
(2) Jurisdiction for determination(A) In generalExcept as provided in subparagraph (B), the district courts of the United States shall have exclusive jurisdiction over any civil action for a determination under this subsection.
(B) Tax CourtIf a petition for a redetermination of a deficiency under section 6213(a) has been timely filed with the Tax Court before the making of an assessment or levy that is subject to the review procedures of this section, and 1 or more of the taxes and taxable periods before the Tax Court because of such petition is also included in the written statement that is provided to the taxpayer under subsection (a), then the Tax Court also shall have jurisdiction over any civil action for a determination under this subsection with respect to all the taxes and taxable periods included in such written statement.
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