Browse Arkansas Code titles and sections
26 U.S.C. § 6406 — Prohibition of administrative review of decisions
Federal law — U.S. Code and appendices · legal_authorities
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: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6406
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 9f4f57dc428cb26d1d044e1892d6d0e6ac768b62c07f608811c02ceae7432d8a. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
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
Source location: Title 26, Chapter 65, § 6406; chapter-065-abatements-credits-and-refunds.md
Stored source content
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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.11 So in original. An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 ([26 U.S.C. 6406](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6406&num=0&edition=prelim)).
**(b)**
(1) To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 ([26 U.S.C. 6103](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103&num=0&edition=prelim))—
(A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 ([26 U.S.C. 6103(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103/b&num=0&edition=prelim)) shall be made available to the Comptroller General; and
(B) records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General.
(2) At least once every 6 months, the Comptroller General shall designate each officer and employee of the Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of th
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 713
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—**
(1) **Authority of secretary of treasury over certain audits and investigations.—** — Notwithstanding the 2d sentence and last sentence of [section 403(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section403/a&num=0&edition=prelim), the Inspector General of the Department of the Treasury shall be under the authority, direction, and control of the Secretary of the Treasury with respect to audits or investigations, or the issuance of subpoenas, which require access to sensitive information concerning—
(A) ongoing criminal investigations or proceedings;
(B) undercover operations;
(C) the identity of confidential sources, including protected witnesses;
(D) deliberations and decisions on policy matters, including documented information used as a basis for making policy decisions, the disclosure of which could reasonably be expected to have a significant influence on the economy or market behavior;
(E) intelligence or counterintelligence matters; or
(F) other matters the disclosure of which would constitute a serious threat to national security or to the protection of any person or property authorized protection by [section 3056 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section3056&num=0&edition=prelim), [section 3056A of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section3056A&num=0&edition=prelim), or any provision of the Presidential Protection Assistance Act of 1976 (Public Law 94–524, [18 U.S.C. 3056](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section3056&num=0&edition=prelim) note).
(2) **Authority of secretary of treasury to prohibit carrying out or completing certain audits and investigat
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 412
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3609
TITLE 26—INTERNAL REVENUE CODE
§ 6408
Subsec. (c). Pub. L. 94–455, §§ 1210(b), 1906(b)(13)(A),
substituted ‘‘$200,000’’ for ‘‘$100,000’’ and struck out ‘‘or
his delegate’’ after ‘‘Secretary’’.
Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out
‘‘or his delegate’’ after ‘‘Secretary’’ wherever appear-
ing.
1972—Subsec. (d). Pub. L. 92–418 added subsec. (d).
Subsec. (e). Pub. L. 92–512 added subsec. (e).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2014 AMENDMENT
Pub. L. 113–295, div. A, title III, § 301(b), Dec. 19, 2014,
128 Stat. 4055, provided that: ‘‘The amendment made by
this section [amending this section] shall take effect on
the date of the enactment of this Act [Dec. 19, 2014], ex-
cept that such amendment shall not apply with respect
to any refund or credit with respect to a report that
has been made before such date under section 6405 of
the Internal Revenue Code of 1986.’’
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106–554, § 1(a)(7) [title III, § 305(b)], Dec. 21,
2000, 114 Stat. 2763, 2763A–634, provided that: ‘‘The
amendment made by subsection (a) [amending this sec-
tion] shall take effect on the date of the enactment of
this Act [Dec. 21, 2000], except that such amendment
shall not apply with respect to any refund or credit
with respect to a report that has been made before such
date of the enactment under section 6405 of the Internal
Revenue Code of 1986.’’
EFFECTIVE DATE OF 1990 AMENDMENT
Pub. L. 101–508, title XI, § 11834(b), Nov. 5, 1990, 104
Stat. 1388–560, provided that: ‘‘The amendment made by
subsection (a) [amending this section] shall take effect
on the date of the enactment of this Act [Nov. 5, 1990],
except that such amendment shall not apply with re-
spect to any refund or credit with re
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6406
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.