[Code of Federal Regulations] [Title 20, Volume 2] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR498.127] [Page 1199-1200] TITLE 20--EMPLOYEES' BENEFITS CHAPTER III--SOCIAL SECURITY ADMINISTRATION PART 498_CIVIL MONETARY PENALTIES, ASSESSMENTS AND RECOMMENDED EXCLUSIONS --Table of Contents Sec. 498.127 Judicial review. Sections 1129 and 1140 of the Social Security Act authorize judicial review of any penalty and assessment, as applicable, that has become final. Judicial review may be sought by a respondent only in regard to a penalty and assessment, as applicable, with respect to which the respondent requested a hearing, unless the failure or [[Page 1200]] neglect to urge such objection is excused by the court because of extraordinary circumstances. [61 FR 18080, Apr. 24, 1996]