§ 7486. Petition and review
(a)
Petition
(1)
In general
A person subject to an order may file with the Secretary a petition—
(2)
Statute of limitations
A petition under paragraph (1) concerning an obligation may be filed not later than 2 years after the date of imposition of the obligation.
(b)
Review
(1)
Commencement of action
The district court of the United States for any district in which a person who is a petitioner under subsection (a) of this section resides or carries on business shall have jurisdiction to review a ruling on the petition, if the person files a complaint not later than 20 days after the date of issuance of the ruling under subsection (a)(4) of this section.
(2)
Process
Service of process in a proceeding under paragraph (1) may be made on the Secretary by delivering a copy of the complaint to the Secretary.
(c)
Enforcement
The pendency of proceedings instituted under subsection (a) of this section may not impede, hinder, or delay the Secretary or the Attorney General from taking action under section
7487 of this title.