Section 70.210 - Review of jeopardy assessment or levy procedures; judicial action(a)Time for bringing judicial action. An action for judicial review described in 26 U.S.C. 7429(b) may be instituted by the taxpayer during the period beginning on the earlier of: (1) The date of the reviewing officer notifies the taxpayer of the determination described in 26 U.S.C. 7429(a)(3) ; or(2) The 16th day after the request described in 26 U.S.C. 7429(a)(2) was made by the taxpayer; and ending on the 90th day thereafter.(b) Extension of the period for judicial review. The U.S. Government may not seek an extension of the 20-day period described in 26 U.S.C. 7429(b)(2) , but it may join with the taxpayer in seeking such an extension.