---
kind: "section"
citation: "32 C.F.R. § 200.1540"
title: "32"
number: "200.1540"
heading: "Judicial review."
url: "https://uscodex.org/cfr/32/200.1540"
---

# §200.1540. Judicial review.

- (a) Section 1128A(e) of the Social Security Act authorizes judicial review of a penalty and an assessment that has become final. The only matters subject to judicial review are those that the respondent raised pursuant to [§ 200.2021](/cfr/32/200.2021.md), unless the court finds that extraordinary circumstances existed that prevented the respondent from raising the issue in the underlying administrative appeal.
- (b) A respondent must exhaust all administrative appeal procedures established by the Secretary or required by law before a respondent may bring an action in Federal court, as provided in section 1128A(e) of the Social Security Act, concerning any penalty and assessment imposed pursuant to this part.
- (c) Administrative remedies are exhausted when a decision becomes final in accordance with [§ 200.2021(j)](/cfr/32/200.2021.md?p=j).

## Notes

### Authority

Authority: 5 U.S.C. 301; 10 U.S.C. chapter 55; 42 U.S.C. 1320a-7a.

### Source

Source: 85 FR 60705, Sept. 28, 2020, unless otherwise noted.