Internal Revenue Code · 26 U.S.C.
§ 7429. Review of jeopardy levy or assessment procedures
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7429
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 4, 1976 by Pub. L. 94–455
- Last amended
- July 22, 1998 by Pub. L. 105–206
- Amendments
- 4 dated changes in the source credit
- Length
- 7 subsections · 1,161 words · about 5 min to read
- Cross-references
- cites 3; cited by 4 Code sections and 7 other regulations
- Regulations
- 3 issued under this section
No 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.
Within 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.
Within 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.
Except 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.
If 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.
If the court determines that the making of such levy is unreasonable, that the making of such assessment is unreasonable, or that the amount assessed or demanded is inappropriate, then the court may order the Secretary to release such levy, to abate such assessment, to redetermine (in whole or in part) the amount assessed or demanded, or to take such other action as the court finds appropriate.
For purposes of this section, Saturday, Sunday, or a legal holiday in the District of Columbia shall not be counted as the last day of any period.
If a civil action is filed under subsection (b) with the Tax Court and such court finds that there is want of jurisdiction because of the jurisdiction provisions of subsection (b)(2), then the Tax Court shall, if such court determines it is in the interest of justice, transfer the civil action to the district court in which the action could have been brought at the time such action was filed. Any civil action so transferred shall proceed as if such action had been filed in the district court to which such action is transferred on the date on which such action was actually filed in the Tax Court from which such action is transferred.
Any determination made by a court under this section shall be final and conclusive and shall not be reviewed by any other court.
In a proceeding under subsection (b) involving the issue of whether the making of a levy described in subsection (a)(1) or the making of an assessment under section 6851, 6852, 6861, or 6862 is reasonable under the circumstances, the burden of proof in respect to such issue shall be upon the Secretary.
In a proceeding under subsection (b) involving the issue of whether an amount assessed or demanded as a result of action taken under section 6851, 6852, 6861, or 6862 is appropriate under the circumstances, the Secretary shall provide a written statement which contains any information with respect to which his determination of the amount assessed was based, but the burden of proof in respect of such issue shall be upon the taxpayer.
(Added Pub. L. 94–455, title XII, § 1204(a), Oct. 4, 1976, 90 Stat. 1695; amended Pub. L. 98–369, div. A, title IV, § 446(a), July 18, 1984, 98 Stat. 817; Pub. L. 100–203, title X, § 10713(b)(2)(F), Dec. 22, 1987, 101 Stat. 1330–470; Pub. L. 100–647, title VI, § 6237(a)–(e)(3), Nov. 10, 1988, 102 Stat. 3741–3743; Pub. L. 105–206, title III, § 3434(a), July 22, 1998, 112 Stat. 760.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7429
- § 301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
- § 301.7429-2 Review of jeopardy and termination assessment and jeopardy levy procedures.
- § 301.7429-3 Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 6851(a) Termination assessments of income tax
- § 6331(a) Levy and distraint
- § 6213(a) Restrictions applicable to deficiencies; petition to Tax Court
Cited by 4 Code sections
- § 6851(f)(2) Termination assessments of income tax
- § 6863(c) Stay of collection of jeopardy assessments
- § 6867(b)(3) Presumptions where owner of large amount of cash is not identified
- § 7421(a) Prohibition of suits to restrain assessment or collection
Cited in 7 regulations not issued under it
- § 301.6110-1 Public inspection of written determinations and background file documents.
- § 301.6861-1 Jeopardy assessments of income, estate, gift, and certain excise taxes.
- § 301.6862-1 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
- § 301.6863-2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
- § 301.6867-1 Presumptions where owner of large amount of cash is not identified.
- § 301.7430-1 Exhaustion of administrative remedies.
- § 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter B Proceedings by Taxpayers and Third Parties
Nearby sections
- § 7425 Discharge of liens
- § 7426 Civil actions by persons other than taxpayers
- § 7427 Tax return preparers
- § 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- § 7429 Review of jeopardy levy or assessment procedures
- § 7430 Awarding of costs and certain fees
- § 7431 Civil damages for unauthorized inspection or disclosure of returns and return information
- § 7432 Civil damages for failure to release lien
- § 7433 Civil damages for certain unauthorized collection actions
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1998—Subsec. (a)(1). Pub. L. 105–206 substituted “Administrative review” for “Information to taxpayer” in heading and amended text of par. (1) generally. Prior to amendment, text read as follows: “Within 5 days after the day on which an assessment is made under section 6851(a), 6852(a), 6861(a), or 6862, or levy is made under section 6331(a) less than 30 days after notice and demand for payment is made under section 6331(a), the Secretary shall provide the taxpayer with a written statement of the information upon which the Secretary relies in making such assessment or levy.”
1988—Pub. L. 100–647, § 6237(e)(3), inserted “levy or” after “jeopardy” in section catchline.
Subsec. (a)(1). Pub. L. 100–647, § 6237(a), inserted “or levy is made under section 6331(a) less than 30 days after notice and demand for payment is made under section 6331(a),” after “6862,” and “or levy” after “such assessment”.
Subsec. (a)(3). Pub. L. 100–647, § 6237(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “After a request for review is made under paragraph (2), the Secretary shall determine whether or not—
“(A) the making of the assessment under section 6851, 6852, 6861, or 6862, as the case may be, is reasonable under the circumstances, and
“(B) the amount so assessed or demanded as a result of the action taken under section 6851, 6852, 6861, or 6862 is appropriate under the circumstances.”
Subsec. (b). Pub. L. 100–647, § 6237(c), amended subsec. (b) generally, substituting provisions of pars. (1) to (4) for provisions of former pars. (1) to (3) relating to actions permitted, determination by district court, and order of district court.
Subsec. (c). Pub. L. 100–647, § 6237(e)(1), struck out “district” before “court”.
Subsec. (e). Pub. L. 100–647, § 6237(d), amended subsec. (e) generally. Prior to amendment, subsec. (e) read as follows: “A civil action under subsection (b) shall be commenced only in the judicial district described in section 1402(a)(1) or (2) of title 28, United States Code.”
Subsec. (f). Pub. L. 100–647, § 6237(e)(1), struck out “district” after “made by a”.
Subsec. (g)(1). Pub. L. 100–647, § 6237(e)(2), in heading substituted “levy, termination,” for “termination” and in text substituted “a proceeding” for “an action” and inserted “the making of a levy described in subsection (a)(1) or” after “whether”.
Subsec. (g)(2). Pub. L. 100–647, § 6237(e)(2)(C), substituted “a proceeding” for “an action”.
1987—Subsec. (a)(1). Pub. L. 100–203, § 10713(b)(2)(F)(i), substituted “6851(a), 6852(a)” for “6851(a),”.
Subsecs. (a)(3)(A), (B), (b)(2)(A), (B), (g)(1), (2). Pub. L. 100–203, § 10713(b)(2)(F)(ii), substituted “6851, 6852,” for “6851,” wherever appearing.
1984—Subsec. (b)(2). Pub. L. 98–369 inserted provision that if the court determines that proper service was not made on the United States within 5 days after the date of the commencement of the action, the running of the 20-day period shall not begin before the day on which proper service was made on the United States.
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Pub. L. 105–206, title III, § 3434(b), July 22, 1998, 112 Stat. 760, provided that: “The amendment made by this section [amending this section] shall apply to taxes assessed and levies made after the date of the enactment of this Act [July 22, 1998].”
Effective Date of 1988 Amendment
Pub. L. 100–647, title VI, § 6237(f), Nov. 10, 1988, 102 Stat. 3743, provided that: “The amendments made by this section [amending this section] shall apply to jeopardy levies issued and assessments made on or after July 1, 1989.”
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title IV, § 446(b), July 18, 1984, 98 Stat. 817, provided that: “The amendment made by subsection (a) [amending this section] shall apply to actions commenced after the date of the enactment of this Act [July 18, 1984].”
Effective Date
Section applicable with respect to action taken under section 6851, 6861, or 6862 of this title where notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94–455, as amended, set out as a note under section 6851 of this title.