§355.42. Judicial review.
20 C.F.R. § 355.42
The statute at 31 U.S.C. 3805 authorizes judicial review by an appropriate U.S. District Court of a final decision of the presiding officer imposing penalties or assessments under this part and specifies the procedures for such review.
Notes, amendments, and revision history
Authority
Authority: 31 U.S.C. 3809; sec. 5203, Pub. L. 118-159, 138 Stat. 1773.
Source
Source: 52 FR 47706, Dec. 16, 1987, as amended at 90 FR 25144, June 16, 2025, unless otherwise noted.