- 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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