Internal Revenue Code:Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE V. - MOTIONS
     

Statute

    Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy
 
      (a) Commencement of Review: (1) How Review Is Commenced: Review
    of a jeopardy assessment or a jeopardy levy under Code Section
    7429(b) shall be commenced by filing a motion with the Court. The
    petitioner shall place on the motion the same docket number as that
    of a then-pending action under Code Section 6213(a) which provides
    the jurisdictional nexus for review required by Code Section
    7429(b)(2)(B). The motion shall be styled ''Motion for Review of
    Jeopardy Assessment'' or ''Motion for Review of Jeopardy Levy'', as
    may be appropriate.  As to joinder of such motions, see Rule 54.
      (2) When Review Is Commenced: The motion under subparagraph (1)
    shall be filed within the time provided by Code Section 7429(b)(1).
      (b) Service of Motion: A motion filed with the Court pursuant to
    this Rule shall be served by the petitioner on counsel for the
    Commissioner (as specified in Rule 21(b)(1)) in such manner as may
    reasonably be expected to reach the Commissioner's counsel not
    later than the day on which the motion is received by the Court.
      (c) Content of Motion: A motion filed pursuant to this Rule shall
    contain the following:
        (1) A statement whether the petitioner contends that:
          (A) the making of the assessment in respect of which the
        motion is filed was not reasonable under the circumstances;
          (B) the amount so assessed or demanded is not appropriate
        under the circumstances; or
          (C) the levy in respect of which the motion is filed was not
        reasonable under the circumstances.
        (2) As to each contention in paragraph (c)(1) of this Rule,
          (A) clear and concise assignments of each and every error
        which the petitioner alleges to have been committed by the
        Commissioner; and
          (B) clear and concise lettered statements of the facts on
        which the petitioner bases the assignments of error.
        (3) As to the contention in paragraph (c)(1)(B) of this Rule, a
      statement of the amount, if any, that would be appropriate under
      the circumstances.
        (4) A statement whether the petitioner requests an evidentiary
      or other hearing on the motion, and if so, the reasons why.  For
      the place of hearing, see paragraph (e) of this Rule.
        (5) A list identifying by caption and number all other dockets
      in which the motion could have been filed if more than one then
      pending action for the redetermination of a deficiency under Code
      Section 6213(a) provides the jurisdictional nexus for review
      required by Code Section 7429(b)(2)(B).
        (6) A copy of -
          (A) the written statement required to be furnished to the
        petitioner under Code Section 7429(a)(1), together with any
        notice or other document regarding the jeopardy assessment or
        jeopardy levy that may have been served on the petitioner by
        the Commissioner and in respect of which the motion is filed;
          (B) the request for administrative review made by the
        petitioner under Code Section 7429(a)(2); and
          (C) the determination made by the Commissioner under Code
        Section 7429(a)(3).
        (7) A certificate showing service of the motion in accordance
      with paragraph (b) of this Rule.
      (d) Response by Commissioner: (1) Content: The Commissioner shall
    file a written response to a motion filed pursuant to this Rule.
    The response shall contain the following:
        (A) A specific admission or denial of each allegation in the
      motion, arranged in paragraphs that are designated to correspond
      to those of the motion to which they relate.
        (B) A clear and concise statement of every ground, together
      with the facts in support thereof, on which the Commissioner
      relies.
        (C) A statement whether the Commissioner requests a hearing on
      the motion, and if so, the reasons why.
        (D) A copy of -
          (i) the written notification to the Court required by Code
        Section 6861(c); and
          (ii) any item required for consideration of the basis of the
        petitioner's motion, if that item has not been attached to the
        petitioner's motion.
        (E) A certificate showing service of the response in accordance
      with subparagraph (2) of this paragraph.
      (2) Time for and Service of Response: The response required by
    paragraph (d)(1) of this Rule shall be received by the Court not
    later than 10 days after the date on which the petitioner's motion
    is received by the Court. Said response shall be served by the
    Commissioner in such manner as may reasonably be expected to reach
    the petitioner or the petitioner's counsel (as specified in Rule
    21(b)(2)) not later than the day on which the response is received
    by the Court.
      (e) Place of Hearing: If required, a hearing on the motion filed
    pursuant to this Rule will ordinarily be held at the place of trial
    previously designated in accordance with paragraph (a) of Rule 140
    unless otherwise ordered by the Court.