§6237

1 cases·1 cited

Statute Text — 26 U.S.C. §6237

Statute text not available for this section.

1 Citing Cases

George G. Green, Petitioner 121 T.C. No. 18 · 2003

ode by the Tax Reform Act of 1976, Pub. L. 94-455, sec. 1204(a), 90 Stat. 1695-1696. Sec. 7429 was amended to allow review of jeopardy assessments or jeopardy levies in the Tax Court. Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 6237, 102 Stat. 3741. This change applies to jeopardy assessments or jeopardy levies made on or after July 1, 1989. See McWilliams v. Commissioner, 103 T.C. 416, 419 n.4 (1994). 7 We note that the petition in docket No. 12108-03 for taxable year