Code of Federal Regulations · Section
§ 726.306 — Finality Of Administrative Assessment
20 C.F.R. § 726.306
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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.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Short title33 U.S.C. § 901
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Mode of recovery28 U.S.C. § 2461
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Congressional findings and declaration of purpose; short title30 U.S.C. § 901