Code of Federal Regulations Title 26. Internal Revenue § 26.301.7429–3 Review of jeopardy and termination assessment and jeopardy levy procedures;  judicial action

(a) Time for bringing judicial action. An action for judicial review described in section 7429(b) may be instituted by the taxpayer during the period beginning on the earlier of—

(b) Extension of period for judicial review. The United States Government may not by itself seek an extension of the 20 day period described in section 7429(b)(3), but it may join with the taxpayer in seeking such an extension.

(c) Jurisdiction for determination. In general, the United States district court will have exclusive jurisdiction over any civil action for a determination described in section 7429(b). However, if a petition for a redetermination of a deficiency has been timely filed with the Tax Court prior to the making of an assessment or levy that is subject to the section 7429 review procedures, and one or more of the taxes and tax periods before the Tax Court as a result of the petition is also included in the written statement that was provided to the taxpayer, then the Tax Court will have jurisdiction concurrent with the district courts over any civil action for a judicial determination with respect to all the taxes and tax periods included in the written statement. In all other cases, the appropriate United States district court continues to have exclusive jurisdiction over such an action.