27.7—Final Notice of Assessment.
(a)
In making a final determination whether to
impose a penalty, the assessing official shall
take into consideration all available information
in the administrative record on the matter,
including all information provided in or with a
written response timely filed by the respondent
and any additional information provided pursuant
to § 27.5(e)(2). The assessing official will
determine whether:
(b)
If the assessing official determines that
no violation has occurred, the official shall
promptly send a letter indicating that
determination to the person served with an Initial
Notice of Assessment and to any designated
representative of such person.
(c)
(1)
If it has been determined that a
violation has occurred, the assessing official
shall issue a Final Notice of Assessment to the
person served with an Initial Notice of Assessment
and to any designated representative of such
person.
(i)
Impose a civil monetary penalty and/or any
civil or equitable remedy deemed necessary to
rectify the potential for a continued misuse or
harm from the violation(s);
(iii)
Impose a civil monetary penalty and/or
civil or equitable remedy and condition payment of
the civil monetary penalty on the violator's
future compliance with 31 U.S.C. 333, this part
and any civil or equitable remedy contained in the
Final Notice of Assessment. If a civil monetary
penalty is imposed, the assessing official shall
determine the appropriate amount of the penalty in
accordance with 31 U.S.C. 333(c)(2).
(C)
An analysis of how the facts and
violation(s) justify the conclusion that a civil
monetary penalty and/or civil or equitable remedy
should be imposed; and
(D)
The amount of each civil monetary penalty
imposed, a statement as to how the amount of each
penalty was determined, and the terms of any civil
or equitable remedy deemed necessary to rectify
the potential for a continued misuse or harm from
the violation(s); and
(A)
Payment of a civil monetary penalty imposed
by the Final Notice of Assessment must be made
within 30 days of the date of the notice, and that
any civil or equitable remedy imposed must be
complied with as provided in the Final Notice of
Assessment;
(B)
Payment of a civil monetary penalty imposed
by the Final Notice of Assessment shall be by EFT
in accordance with instructions provided in the
notice, unless the assessing official has given
written approval to have payment made by other
means;
(C)
payment of a civil monetary penalty imposed
by the Final Notice of Assessment constitutes
consent by the person to comply with the terms of
any civil or equitable remedy contained in the
notice;
(D)
If payment of a civil monetary penalty
imposed by the Final Notice of Assessment has been
waived on the condition that the person comply
with the terms of any civil or equitable remedy
contained in the notice or comply in the future
with 31 U.S.C. 333 and this part, failure by the
person to so comply will make the civil monetary
penalty payable on demand;
(E)
(C)
ivil monetary penalty is not paid
within 30 days of the date of the Final Notice of
Assessment (or on demand under paragraph
(C)(3)(ii)(D) of this sectiion), or if a civil or
equitable remedy is not complied with in
accordance with the terms of the notice, a civil
action to collect the penalty or enforce
compliance may be commenced at any time within two
years of the date of the Final Notice of
Assessment; and
(F)
Any civil monetary penalty and civil or
equitable remedy imposed by the Final Notice of
Assessment may be subject to judicial review in
accordance with 5 U.S.C. 701 et seq.