---
kind: "section"
citation: "20 C.F.R. § 355.42"
title: "20"
number: "355.42"
heading: "Judicial review."
url: "https://uscodex.org/cfr/20/355.42"
---

# §355.42. Judicial review.


The statute at [31 U.S.C. 3805](/usc/31/3805.md) 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

### 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.