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.
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Stable record: federal_law:legal_authorities:record_usc_e68441bf5f4965d04216ee89 Source file: Laws/federal/codes/united-states-code/title-26/section-6406-prohibition-of-administrative-review-of-decisions--7d07f19570.md Pages: Not recorded – Not recorded Passage SHA-256: 1c3be596cd55dde4242f7601e69bd40621c77c1f7c60d55602adfd88e2a87fa7 Retained source evidence SHA-256: 9f4f57dc428cb26d1d044e1892d6d0e6ac768b62c07f608811c02ceae7432d8a
Source location: Title 26, Chapter 65, § 6406; chapter-065-abatements-credits-and-refunds.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
§ 6406. Prohibition of administrative review of
decisions
In the absence of fraud or mistake in mathe-
matical 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.
§ 6407. Date of allowance of refund or credit
The date on which the Secretary first author-
izes the scheduling of an overassessment in re-
spect of any internal revenue tax shall be con-
sidered as the date of allowance of refund or
credit in respect of such tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 793; 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.
§ 6408. State escheat laws not to apply
No overpayment of any tax imposed by this
title shall be refunded (and no interest with re-
spect to any such overpayment shall be paid) if
the amount of such refund (or interest) would
escheat to a State or would otherwise become
the property of a State under any law relating
to the disposition of unclaimed or abandoned