---
kind: "section"
citation: "31 C.F.R. § 92.18"
title: "31"
number: "92.18"
heading: "Judicial review."
url: "https://uscodex.org/cfr/31/92.18"
---

# §92.18. Judicial review.


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


## Notes

### Source

Source: 72 FR 60776, Oct. 26, 2007, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301, 31 U.S.C. 321 and 333.

### Source

Source: 47 FR 56353, Dec. 16, 1982, unless otherwise noted.