
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6406]

 
                     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

    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, 
Sec. 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.

                  Section Referred to in Other Sections

    This section is referred to in section 6611 of this title; title 31 
section 713.
