Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6406

Prohibition of administrative review of decisions

Official textgovinfo.govlast amended

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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

Nearby sections (25 sections)
  1. 6339 · Legal effect of certificate of sale of personal property and…
  2. 6340 · Records of sale
  3. 6341 · Expense of levy and sale
  4. 6342 · Application of proceeds of levy
  5. 6343 · Authority to release levy and return property
  6. 6344 · Cross references
  7. 6361 · [§§6361 to 6365. Repealed. Pub. L. 101–508, title XI,…
  8. 6401 · Amounts treated as overpayments
  9. 6402 · Authority to make credits or refunds
  10. 6403 · Overpayment of installment
  11. 6404 · Abatements
  12. 6405 · Reports of refunds and credits
  13. 6406 · Prohibition of administrative review of decisions
  14. 6407 · Date of allowance of refund or credit
  15. 6408 · State escheat laws not to apply
  16. 6409 · Refunds disregarded in the administration of Federal programs…
  17. 6411 · Tentative carryback and refund adjustments
  18. 6412 · Floor stocks refunds
  19. 6413 · Special rules applicable to certain employment taxes
  20. 6414 · Income tax withheld
  21. 6415 · Credits or refunds to persons who collected certain taxes
  22. 6416 · Certain taxes on sales and services
  23. 6417 · Elective payment of applicable credits
  24. 6418 · Transfer of certain credits
  25. 6419 · Excise tax on wagering
Full table of contents →