Sections 1129 and 1140 of the Social Security Act authorize judicial review of any penalty and assessment, as applicable, that has become final. Judicial review may be sought by a respondent only in regard to a penalty and assessment, as applicable, with respect to which the respondent requested a hearing, unless the failure or neglect to urge such objection is excused by the court because of extraordinary circumstances.
[61 FR 18080, Apr. 24, 1996]
authority: Secs. 702(a)(5), 1129, and 1140 of the Social Security Act (
42 U.S.C. 902(a)(5), 1320a-8, and 1320b-10)
source: 60 FR 58226, Nov. 27, 1995, unless otherwise noted.
cite as: 20 CFR 498.127