FEDERAL · 26 U.S.C. · Chapter 65
Prohibition of administrative review of decisions
Current through Pub. L. 119-102
In the absence of fraud or mistake in mathematical calculation, the findings of fact in and the decision of the Secretary upon the merits of any claim presented under or authorized by the internal revenue laws and the allowance or non-allowance by the Secretary of interest on any credit or refund under the internal revenue laws shall not, except as provided in subchapters C and D of chapter 76 (relating to the Tax Court), be subject to review by any other administrative or accounting officer, employee, or agent of the United States.
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26 U.S.C. § 6406 (Prohibition of administrative review of decisions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Crocker v. United States
323 F. Supp. 718 (N.D. Mississippi, 1971)
Moore v. United States Department of Housing & Urban Development (In Re Moore)
350 B.R. 650 (W.D. Virginia, 2006)
Beall v. United States
335 F. Supp. 2d 743 (E.D. Texas, 2004)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.