§ 6406. Prohibition of administrative review of decisions
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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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Cited by 11 sections
U.S. Code
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- Public Law 95–125To amend the Accounting and Auditing Act of 1950 to provide for the audit, by the Comptroller General, of the Internal Revenue Service and of the Bureau of Alcohol, Tobacco, and Firearms
- Public Law 117–286To make revisions in title 5, United States Code, as necessary to keep the title current, and to make technical amendments to improve the United States Code
- Public Law 97–258To revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, es title 31, United States Code, “Money and Finance”
5 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 792
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
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§ 6406
Prohibition of administrative review of decisions
Bills×5
Stat.×3
U.S.C.×2
Pub. L.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 792
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 11 across 4 sources