George G. Green - Page 6

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               Section 7429(b) provides for judicial review of a jeopardy             
          assessment or jeopardy levy.  Typically a Federal District Court            
          reviews the jeopardy assessment or jeopardy levy; however, in               
          certain circumstances, the Tax Court is authorized to review the            
          reasonableness of a jeopardy assessment or jeopardy levy, as well           
          as the propriety of the amount of a jeopardy assessment.6  Sec.             
          7429(b)(2) and (3).  Our authority to review jeopardy assessments           
          under section 7429(b)(2)(B) is limited to a jeopardy assessment             
          or jeopardy levy made subsequent to the filing of a petition for            
          redetermination under section 6213(a) and respecting one or more            
          of the same taxes and taxable periods disputed in such petition.            
          See Friko Corp. v. Commissioner, 26 F.3d 1139, 1140-1141 (D.C.              
          Cir. 1994).  This requirement is met since petitioner's petition            
          for redetermination in docket No. 178-02 was filed before the               
          jeopardy assessment and jeopardy levy.7                                     


               6 Sec. 7429 was added to the Code by the Tax Reform Act of             
          1976, Pub. L. 94-455, sec. 1204(a), 90 Stat. 1695-1696.  Sec.               
          7429 was amended to allow review of jeopardy assessments or                 
          jeopardy levies in the Tax Court.  Technical and Miscellaneous              
          Revenue Act of 1988, Pub. L. 100-647, sec. 6237, 102 Stat. 3741.            
          This change applies to jeopardy assessments or jeopardy levies              
          made on or after July 1, 1989.  See McWilliams v. Commissioner,             
          103 T.C. 416, 419 n.4 (1994).                                               
               7 We note that the petition in docket No. 12108-03 for                 
          taxable year 1999 was filed after the jeopardy assessment for               
          that year.  Nevertheless, because the petition in docket No. 178-           
          02 involves taxes and taxable periods that were included in the             
          written statement issued to petitioner under sec. 7429(a)(1)(B),            
          we have jurisdiction, if otherwise appropriate, over all the                
          taxes and taxable periods included in that written statement,               
                                                             (continued...)           




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