Code of Federal Regulations · Section
§ 92.18 — Judicial Review
31 C.F.R. § 92.18
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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 et seq.
Authorizing Statute
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Application; definitions5 U.S.C. § 701
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Departmental regulations5 U.S.C. § 301
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General authority of the Secretary31 U.S.C. § 321