- 10 -
to review the jeopardy assessment and jeopardy levy.9 See Rule
56 (stating that "Review of a jeopardy assessment or a jeopardy
levy under Code section 7429(b) shall be commenced by filing a
motion with the Court.").
We do not interpret section 7429(b)(1) to allow for the
filing of a civil action 90 days from the date of respondent's
administrative determination in this case. We interpret section
7429(b)(1), instead, in the same manner as the Court of Appeals
for the Eleventh Circuit, which has held on this same point:
Alternatively, Fernandez argues that the
provisions of section 7429(b)(1) are permissive and not
mandatory. The language of the statute itself negates
such an interpretation. To adopt Fernandez's argument
would mean that Congress intended that the taxpayer in
every case would have thirty days [90 days under the
current statute] following the administrative
determination by the Secretary. If Congress had so
intended it would have omitted the word ‘earlier’ from
the statute and replaced it with the word ‘either.’
The objective of the statute is to provide expedited
review. S. Rep. No. 938 (Part I) 94th Cong. 2d Sess.
364 (1976), reprinted in 1976 U.S. Code Cong. & Ad.
News 3793. If we were to accept the rationale of
Fernandez's argument, the objective of expedience would
9 Although we have not previously decided an issue on the
basis of sec. 7429(b)(1), the Court of Appeals for the Eleventh
Circuit and several Federal District Courts have decided the
issue before us and have reached similar conclusions. See, e.g.,
Fernandez v. United States, 704 F.2d 592 (11th Cir. 1983);
Wapnick v. United States, 79 AFTR 2d 97-2515, 96-2 USTC par.
50,516 (E.D.N.Y. 1996), affd. 112 F.3d 74 (2d Cir. 1997); Resnick
v. United States, 85-1 USTC par. 9,405 (D. Minn. 1985); Konieczwy
v. Commissioner, 54 AFTR 2d 84-5443, 84-2 USTC par. 9,684 (N.D.
Tex. 1984); Friestak v. Egger, 551 F. Supp. 238 (M.D. Pa. 1982);
Bryant v. United States, 47 AFTR 2d 81-1045, 81-1 USTC par. 9,296
(M.D. Tenn. 1981); Sacchinelli v. United States, 47 AFTR 2d 81-
369, 80-2 USTC par. 9,841 (N.D. Ga. 1980).
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