Internal Revenue Code · 26 U.S.C.
§ 6406. Prohibition of administrative review of decisions
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6406
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 112 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter A Procedure in General
Nearby sections
- § 6402 Authority to make credits or refunds
- § 6403 Overpayment of installment
- § 6404 Abatements
- § 6405 Reports of refunds and credits
- § 6406 Prohibition of administrative review of decisions
- § 6407 Date of allowance of refund or credit
- § 6408 State escheat laws not to apply
- § 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.