26-U.S.C.-6406

§6406 – Prohibition of Administrative Review of Decisions

Pathway

Title 26 > Subtitle F > Chapter 65 > Subchapter A > Section 6406

Details

• Reference: Section 6406
• Legend: §6406 – Prohibition of Administrative Review of Decisions
• USCode Year: 2013

Provision Content

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.)

Amendments

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

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6334 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6334, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

Part I – Due Process For Collections in the Legal Encyclopedia: Tax Procedure

In this entry about Part I – Due Process For Collections, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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