20 CFR 726.306

§ 726.306 Finality of administrative assessment.

United States · 20 CFR — Employees' Benefits · Status: effective

Cite this

Citation: 20 CFR 726.306, § 726.306 Finality of administrative assessment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/82337
Permanent ID: ys:prov:82337@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.