Content Last Revised: 1/19/01 ---DISCLAIMER---

20 CFR 726.306 - Finality of administrative assessment.

• Section Number: 726.306
• Section Name: Finality of administrative assessment.

    Except as provided in Sec. 726.307(c), if any person identified as 
potentially liable for the assessment does not, within 30 days after 
receipt of notice, contest the assessment, the Director's assessment 
shall be deemed final as to that person, and collection and recovery of 
the penalty may be instituted pursuant to Sec. 726.320.