---
kind: "section"
citation: "31 C.F.R. § 27.8"
title: "31"
number: "27.8"
heading: "Judicial review."
url: "https://uscodex.org/cfr/31/27.8"
---

# §27.8. Judicial review.


A final Notice of Assessment issued under this party may be subject to judicial review pursuant to [5 U.S.C. 701](/usc/5/701.md) et seq.


## Notes

### Authority

Authority: 31 U.S.C. 321, 333.

### Source

Source: 62 FR 42213, Aug. 6, 1997, unless otherwise noted.