§ 4013. Petitions

• (a) Any 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,
• (b) Any 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.