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The provisions for judicial review are designed to provide
"expedited” review of a jeopardy assessment or jeopardy levy.
See, e.g., H. Rept. 94-658 at 302-303 (1975), 1976-3 C.B. (Vol.
2) 994-995; S. Rept. 94-938 at 362-364 (1976), 1976-3 C.B. (Vol.
3) 400-402; see also Hiley v. United States, 807 F.2d 623, 626
(7th Cir. 1986); Zuluaga v. United States, 774 F.2d 1487, 1489
(9th Cir. 1985); Williams v. United States, 704 F.2d 1222, 1225
(11th Cir. 1983). To that end, section 7429(b)(1) provides:
SEC. 7429(b)(1) Proceedings permitted. Within 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).
The timeliness provisions in section 7429(b)(1) have been
construed as mandatory on the part of the taxpayer; a court
considering a case under section 7429 lacks subject matter
jurisdiction if the taxpayer has failed to comply with the
procedural requirements in the statute. See Fernandez v. United
States, 704 F.2d 592 (11th Cir. 1983); Wapnick v. United States,
7(...continued)
including the 1999 taxable year. Sec. 7429(b)(2)(B); sec.
301.7429-3(c), Proced. & Admin. Regs.
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Last modified: May 25, 2011