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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6406

Prohibition of administrative review of decisions

Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 65
Statutory Text

26 U.S.C. § 6406 — Prohibition of administrative review of decisions

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General Sec. 6406 - Prohibition of administrative review of decisions From the U.S. Government Publishing Office, www.gpo.gov

§6406. Prohibition of administrative review of decisions

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.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗
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Citation
26 U.S.C. § 6406
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The statutory text of 26 U.S.C. § 6406 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6405 26 U.S.C. § 6407 →
Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
26 U.S.C. § 640126 U.S.C. § 640226 U.S.C. § 640326 U.S.C. § 640426 U.S.C. § 640526 U.S.C. § 640626 U.S.C. § 640726 U.S.C. § 640826 U.S.C. § 640926 U.S.C. § 641126 U.S.C. § 641226 U.S.C. § 641326 U.S.C. § 641426 U.S.C. § 641526 U.S.C. § 641626 U.S.C. § 641726 U.S.C. § 641826 U.S.C. § 641926 U.S.C. § 642026 U.S.C. § 642126 U.S.C. § 642226 U.S.C. § 642326 U.S.C. § 642426 U.S.C. § 642526 U.S.C. § 642626 U.S.C. § 642726 U.S.C. § 642826 U.S.C. § 6428A26 U.S.C. § 6428B26 U.S.C. § 6429
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