§6406. Prohibition of administrative review of decisions — Inbound Citations

Citations to 26 U.S.C. § 6406 as a whole

• 5 U.S.C. § 412(f)

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  (f) An audit or investigation conducted by the Inspector General of the Department of the Treasury or the Treasury Inspector General for Tax Administration shall not affect a final decision of the Secretary of the Treasury or the Secretary’s delegate under section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406).
• 31 U.S.C. § 713(a)

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  (a) Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.¹ An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406).