U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— Procedure in General

26 U.S.C. § 6406

Prohibition of administrative review of decisions

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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.

Notes of Decisions
Cited in 4 cases, 1971–2006 · leading case: Moore v. United States Dep't of Hous. & Urban Dev. (In Re Moore), 350 B.R. 650 (Bankr. W.D. Va. 2006).
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Moore v. United States Dep't of Hous. & Urban Dev. (In Re Moore), 350 B.R. 650 (Bankr. W.D. Va. 2006). “26 U.S.C. § 6406 . Generally, a taxpayer subject to a setoff for overpayment of taxes must first apply for a refund with the Secretary before he can receive judicial relief.”
Crocker v. United States, 323 F. Supp. 718 (N.D. Miss. 1971). · cites it 2× “Thus, Taxpayers reason that the act of the Director in issuing the notice violates the provisions of 26 U.S.C.A. § 6406 , since the notice was initiated by the Justice Department.”
Beall v. United States, 335 F. Supp. 2d 743 (E.D. Tex. 2004). “Are the time periods for which the Bealls request abatement of interest covered by 26 U.S.C. § 6406 (e)? Under the statute, as originally enacted and as amended by the Taxpayer Bill of Rights II, 4 any abatement in favor of the taxpayer is considered only after the IRS has…”
Prejudgment Interest Under the Back Pay Act for Refunds of Fed. Ins. Contributions Act Overpayments (OLC 1994). “726 ; 3 O rdinarily, 26 U S C. § 6406 perm its review o f the S ecretary’s decisions by the T ax C ourt S uch review was not available here because the Tax C ourt has no ju risd ictio n to adjudicate FICA tax liability 2 6 U .”
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