§9038. Examinations and audits; repayments — Inbound Citations
26 U.S.C. § 9038
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 9038 as a whole
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(3) agree to an audit and examination by the Commission under section 9038 and to pay any amounts required to be paid under such section.
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(b) Initial certifications by the Commission under subsection (a), and all determinations made by it under this chapter, are final and conclusive, except to the extent that they are subject to examination and audit by the Commission under section 9038 and judicial review under section 9041.
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(3) the amount of payments, if any, required from candidates under section 9038, and the reasons for each payment required.
Citations to §9038(a)
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(b) The Commission is authorized to prescribe rules and regulations in accordance with the provisions of subsection (c), to conduct examinations and audits (in addition to the examinations and audits required by section 9038(a)), to conduct investigations, and to require the keeping and submission of any books, records, and information, which it determines to be necessary to carry out its responsibilities under this chapter.