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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 65  » Subchapter A  » I.R.C. 6406

I.R.C. 6406
Prohibition of administrative review of decisions

Current through December 21, 2022 (Pub. L. 117-262)


§ 6405 « Browse » § 6407

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I.R.C. § 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.)


Section Information

Editorial Notes

Amendments

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


Regulations for I.R.C. 6406 (Return to Top)

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