((a)) ** Filing of petition** Any person subject to assessment under may file a written petition with the Secretary alleging that—

((1)) the assessment,

((2)) the plan approved under on which the assessment is based, or

((3)) any obligation imposed under the plan,

((b)) ** Form of petition** 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.