Notes on 26 U.S.C. § 7429 : US Code - Notes

Search Notes on 26 U.S.C. § 7429 : US Code - Notes

(Added Pub. L. 94-455, title XII, Sec. 1204(a), Oct. 4, 1976, 90
Stat. 1695; amended Pub. L. 98-369, div. A, title IV, Sec. 446(a),
July 18, 1984, 98 Stat. 817; Pub. L. 100-203, title X, Sec.
10713(b)(2)(F), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 100-647,
title VI, Sec. 6237(a)-(e)(3), Nov. 10, 1988, 102 Stat. 3741-3743;
Pub. L. 105-206, title III, Sec. 3434(a), July 22, 1998, 112 Stat.
760.)
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, Sec. 6237(e)(3), inserted "levy or" after
"jeopardy" in section catchline.
Subsec. (a)(1). Pub. L. 100-647, Sec. 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, Sec. 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, Sec. 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, Sec. 6237(e)(1), struck out
"district" before "court".
Subsec. (e). Pub. L. 100-647, Sec. 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, Sec. 6237(e)(1), struck out
"district" after "made by a".
Subsec. (g)(1). Pub. L. 100-647, Sec. 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, Sec. 6237(e)(2)(C), substituted
"a proceeding" for "an action".
1987 - Subsec. (a)(1). Pub. L. 100-203, Sec. 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, Sec. 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.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 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
Section 6237(f) of Pub. L. 100-647 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
Section 446(b) of Pub. L. 98-369 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.