Title 26 — Internal Revenue CodeRelease 119-73
§9041 Judicial review
Title 26 › Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT › § 9041
Summary
You can ask the United States Court of Appeals for the District of Columbia Circuit to review a decision or action by the Commission, but you must file a petition in that court within 30 days after the action you want reviewed. The rules in chapter 7 of title 5, United States Code, apply to that judicial review for any "agency action" as defined in section 551(13) of title 5, United States Code.
Full Legal Text
Title 26, §9041
Internal Revenue Code — Source: USLM XML via OLRC
(a)Any agency action by the Commission made under the provisions of this chapter shall be subject to review by the United States Court of Appeals for the District of Columbia Circuit upon petition filed in such court within 30 days after the agency action by the Commission for which review is sought.
(b)The provisions of chapter 7 of title 5, United States Code, apply to judicial review of any agency action, as defined in section 551(13) of title 5, United States Code, by the Commission.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an
Effective Date
of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.
Reference
Citations & Metadata
Citation
26 U.S.C. § 9041
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73