---
kind: "section"
citation: "27 C.F.R. § 70.210"
title: "27"
number: "70.210"
heading: "Review of jeopardy assessment or levy procedures; judicial action."
url: "https://uscodex.org/cfr/27/70.210"
---

# §70.210. Review of jeopardy assessment or levy procedures; judicial action.

- (a) **Time for bringing judicial action.** An action for judicial review described in [26 U.S.C. 7429(b)](/usc/26/7429.md?p=b) may be instituted by the taxpayer during the period beginning on the earlier of:
  - (1) The date of the reviewing officer notifies the taxpayer of the determination described in [26 U.S.C. 7429(a)(3)](/usc/26/7429.md?p=a-3); or
  - (2) The 16th day after the request described in [26 U.S.C. 7429(a)(2)](/usc/26/7429.md?p=a-2) was made by the taxpayer; and ending on the 90th day thereafter.
- (b) **Extension of the period for judicial review.** The U.S. Government may not seek an extension of the 20-day period described in [26 U.S.C. 7429(b)(2)](/usc/26/7429.md?p=b-2), but it may join with the taxpayer in seeking such an extension.

## Notes

### Source

Source: Sections 70.191 through 70.193 added by T.D. ATF-301, 55 FR 47633, Nov. 14, 1990.

### Source

Source: Sections 70.202 through 70.213 added by T.D. ATF-301, 55 FR 47634, Nov. 14, 1990, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6109, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

### Source

Source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.