View all text of Chapter 60 [§ 4001 - § 4017]
§ 4013. Petitions
(a) Filing of petition
Any person subject to assessment under section 4012 of this title may file a written petition with the Secretary alleging that—
(1) the assessment,
(2) the plan approved under section 4011(a)(1) of this title on which the assessment is based, or
(3) any obligation imposed under the plan,
is not in accordance with law and requesting the Secretary to modify or take other appropriate action regarding the assessment or plan.
(b) Form of petition
(Pub. L. 99–659, title II, § 214, Nov. 14, 1986, 100 Stat. 3728.)