20 C.F.R. § 726.306

Finality of administrative assessment.

Last amended: 2016Year: 2026Length: 53 wordsOfficial source

Cite as 20 C.F.R. § 726.306 (2026)

Except as provided in § 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 § 726.320.
Cross-references to the CFR
726.307726.320.
20 C.F.R. § 726.306: Finality of administrative assessment. | Justis AI