(a) Filing of petitionAny 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 petitionAny such petition shall be in writing and filed within the period prescribed by the Secretary. A person who files a petition under this section shall be given an opportunity for a hearing regarding the petition in accordance with regulations issued by the Secretary. After such a hearing, or if no hearing is requested, after consideration of all documentation and other evidence, the Secretary shall make a ruling upon such petition.
(Pub. L. 99–659, title II, § 214, Nov. 14, 1986, 100 Stat. 3728.)
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