§7486. Petition and review
(a) Petition
(1) In general
A person subject to an order may file with the Secretary a petition-
(A) stating that the order, a provision of the order, or an obligation imposed in connection with the order is not established in accordance with law; and
(B) requesting a modification of the order or obligation or an exemption from the order or obligation.
(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.
(3) Hearings
The petitioner shall be given the opportunity for a hearing on a petition filed under paragraph (1), in accordance with regulations issued by the Secretary.
(4) Ruling
After a hearing under paragraph (3), the Secretary shall issue a ruling on the petition that is the subject of the hearing, which shall be final if the ruling is in accordance with applicable law.
(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) 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).
(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.
(3) Remands
If the court determines, under paragraph (1), that a ruling issued under subsection (a)(4) is not in accordance with applicable law, the court shall remand the matter to the Secretary with directions-
(A) to make such ruling as the court shall determine to be in accordance with law; or
(B) to take such further proceedings as, in the opinion of the court, the law requires.
(c) Enforcement
The pendency of proceedings instituted under subsection (a) may not impede, hinder, or delay the Secretary or the Attorney General from taking action under section 7487 of this title.
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