If, based on the procedures described in Sec. 2570.84, 2570.85, or
2570.86, the assessed penalty amount is revised, the person being
assessed will receive a revised notice of assessment and will be
obligated to pay the revised assessed penalty within the relevant 60 day
payment period (as determined by the applicable procedure in
Sec. 2570.84, 2570.85, or 2570.86), and, if necessary, any excess
penalty payment will be refunded as soon as administratively feasible.
The revised notice of assessment will revoke any previously issued
notice of assessment with regard to the transaction in question and will
become a final order (within the meaning of 5 U.S.C. 704) the later of
the first day following the 60 day payment period or the date of its
service on the person being assessed, pursuant to the service procedures
described in Sec. 2570.83(b).
