26 U.S.C. § 7429 — Review of jeopardy levy or assessment procedures

(a) Administrative review
(1) Prior approval and notice: No assessment under section 6851(a), 6852(a), 6861(a), or 6862, and no levy^* under section 6331(a) less than 30 days after notice and demand for payment, may be made unless the IRS Chief Counsel or the Chief Counsel's delegate personally approves it in writing. Within 5 days after the assessment or levy, the Secretary^* must give the taxpayer^* a written statement of the information the Secretary relied on.
(2) Request for review: Within 30 days after the taxpayer receives that written statement, or within 30 days after the last day on which the statement was required to be provided, the taxpayer may ask the Secretary to review the action.
(3) Redetermination by the Secretary: After the request, the Secretary must decide whether (A) the assessment under section 6851, 6861, or 6862, as applicable, was reasonable under the circumstances and whether the amount assessed or demanded because of that action was appropriate, or (B) the levy described in subsection (a)(1) was reasonable.

(b) Judicial review
(1) Proceedings permitted: Within 90 days after the earlier of the day the Secretary tells the taxpayer the determination under subsection (a)(3), or the 16th day after the taxpayer made the request under subsection (a)(2), the taxpayer may bring a civil action against the United States for a determination under this subsection.
(2) Jurisdiction for determination: Except as provided below, a U.S. district court has exclusive jurisdiction. The Tax Court^* also has jurisdiction if the taxpayer timely filed a petition with the Tax Court to redetermine a deficiency^* under section 6213(a), the petition was filed before the assessment or levy subject to this section was made, and at least one tax and taxable period before the Tax Court because of that petition is also included in the written statement under subsection (a). When those conditions are met, the Tax Court's jurisdiction covers the civil action for a determination with respect to all taxes and taxable periods included in that written statement.
(3) Determination by court: Within 20 days after the proceeding begins, the court must decide whether the assessment or levy was reasonable and, for an assessment, whether the amount assessed or demanded was appropriate. If proper service was not made on the United States or on the Secretary, as appropriate, within 5 days after the proceeding began, the 20-day period does not start until proper service was made on the United States or the Secretary, as appropriate.
(4) Order of court: If the court finds the levy or assessment unreasonable, or the amount assessed or demanded inappropriate, it may order the Secretary to release the levy, abate the assessment, redetermine all or part of the amount, or take another action the court finds appropriate.

(c) Extension of 20-day period: If the taxpayer asks for an extension and shows reasonable grounds, the court may add no more than 40 days to the 20-day period in subsection (b)(2).

(d) Computation of days: Saturday, Sunday, and a legal holiday in the District of Columbia are not counted as the last day of a period under this section.

(e) Venue
(1) District court: A civil action in a district court under subsection (b) may be started only in the judicial district described in section 1402(a)(1) or (2) of title 28.
(2) Transfer of actions: If the taxpayer filed the action in the Tax Court and that court finds it lacks jurisdiction because of subsection (b)(2), the Tax Court may transfer it to the district court where it could have been brought if the transfer is in the interest of justice. The transferred action proceeds as though it had been filed in that district court on the date it was actually filed in the Tax Court.

(f) Finality: A court's determination under this section is final and conclusive and cannot be reviewed by another court.

(g) Burden of proof
(1) Reasonableness: In a subsection (b) proceeding about whether the levy under subsection (a)(1), or an assessment under section 6851, 6852, 6861, or 6862, was reasonable, the Secretary has the burden of proof.
(2) Reasonableness of amount: In a proceeding about whether an amount assessed or demanded because of action under section 6851, 6852, 6861, or 6862 was appropriate, the Secretary must provide a written statement containing the information on which the amount determination was based, but the taxpayer has the burden of proof on that issue.