In suits for judicial review of jeopardy or termination assessments, 26 U.S.C. § 7429 requires the court to hold an expedited hearing within 20 days of the filing of the complaint. On receiving notice of the suit—by service of process or otherwise—the United States Attorney's Office should immediately notify both the Chief of the appropriate Civil Trial Section and the appropriate IRS counsel office.

[updated February 2018}