Page:United States Statutes at Large Volume 102 Part 4.djvu/771

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3741

(1) IN GENERAL.—The amendments made by this section (other than subsection (g)) shall apply to levies issued on or after July 1, 1989. (2) SUBSECTION (g).—The amendment made by subsection (g) shall apply to requests made on or after January 1, 1989. SEC. 6237. REVIEW OF JEOPARDY LEVY AND ASSESSMENT PROCEDURES.

(a) IN GENERAL.—Subsection (a)(1) of section 7429 of the 1986 Code (relating to review of jeopardy assessment procedures) is amended— (1) by inserting "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 (2) by inserting "or levy" after "such assessment". (b) ADMINISTRATIVE DETERMINATIONS.—Paragraph (3) of section

7429(a) of the 1986 Code (relating to redetermination by the Secretary) is amended to read as follows: "(3) REDETERMINATION BY SECRETARY.—After a request for review is made under paragraph (2), the Secretary shall determine— "(A) whether or not— "(i) the making of the assessment under section 6851, 6861, or 6862, as the case may be, is reasonable under the circumstances, and "(ii) the amount so assessed or demanded as a result of the action taken under section 6851, 6861, or 6862 is appropriate under the circumstances, or "(B) whether or not the levy described in subsection (a)(D is reasonable under the circumstances." (c) TAX COURT REVIEW JURISDICTION.—Subsection (b) of section

7429 of the 1986 Code is amended to read as follows: "(b) JUDICIAL REVIEW.— "(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). "(2) JURISDICTION FOR DETERMINATION.—

"(A) IN GENERAL.—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. "(B) TAX COURT.—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.

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