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Title 26 — Internal Revenue CodeRelease 119-73not60

§3310 Judicial Review

Title 26 › Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT › § 3310

Last updated Apr 5, 2026|Official source

Summary

A State can ask a federal appeals court to review the Secretary of Labor’s decision to withhold the State’s certification. The State has 60 days after its Governor is told to file a petition in the U.S. Court of Appeals for the circuit where the State is, or in the D.C. Circuit. The court clerk must send a copy to the Secretary, who then must file the record of the decision and the evidence used. If the Secretary’s factual findings are supported by substantial evidence, the court must accept them. The court can send the case back for more evidence, and the Secretary can change findings and must send the new record. The court may uphold or set aside the Secretary’s action, in whole or part, and the Supreme Court may review the court’s judgment. The Secretary cannot actually withhold certification until the earlier of 60 days after the Governor is notified or the State files a petition. Filing in court pauses the Secretary’s action for 30 days, and the court can grant temporary relief, including extending the pause, to protect rights.

Full Legal Text

Title 26, §3310

Internal Revenue Code — Source: USLM XML via OLRC

(a)Whenever under section 3303(b) or section 3304(c) the Secretary of Labor makes a finding pursuant to which he is required to withhold a certification with respect to a State under such section, such State may, within 60 days after the Governor of the State has been notified of such action, file with the United States court of appeals for the circuit in which such State is located or with the United States Court of Appeals for the District of Columbia, a petition for review of such action. A copy of the petition shall be forthwith transmitted by the clerk of the court to the Secretary of Labor. The Secretary of Labor thereupon shall file in the court the record of the proceedings on which he based his action as provided in section 2112 of title 28 of the United States Code.
(b)The findings of fact by the Secretary of Labor, if supported by substantial evidence, shall be conclusive; but the court, for good cause shown, may remand the case to the Secretary of Labor to take further evidence, and the Secretary of Labor may thereupon make new or modified findings of fact and may modify his previous action, and shall certify to the court the record of the further proceedings. Such new or modified findings of fact shall likewise be conclusive if supported by substantial evidence.
(c)The court shall have jurisdiction to affirm the action of the Secretary of Labor or to set it aside, in whole or in part. The judgment of the court shall be subject to review by the Supreme Court of the United States upon certiorari or certification as provided in section 1254 of title 28 of the United States Code.
(d)(1)The Secretary of Labor shall not withhold any certification under section 3303(b) or section 3304(c) until the expiration of 60 days after the Governor of the State has been notified of the action referred to in subsection (a) or until the State has filed a petition for review of such action, whichever is earlier.
(2)The commencement of judicial proceedings under this section shall stay the Secretary of Labor’s action for a period of 30 days, and the court may thereafter grant interim relief if warranted, including a further stay of the Secretary of Labor’s action and including such other relief as may be necessary to preserve status or rights.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1984—Subsec. (e). Pub. L. 98–620 struck out subsec. (e) which had provided that any judicial proceedings under this section were entitled to, and upon request of the Secretary of Labor or of the State would receive, a preference and would be heard and determined as expeditiously as possible. 1976—Subsec. (d)(2). Pub. L. 94–455, § 1906(b)(13)(F), substituted “the Secretary of Labor’s action” for “the Secretary’s action” in two places. Subsec. (e). Pub. L. 94–455, § 1906(b)(13)(H), substituted “of the Secretary of Labor” for “of the Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an

Effective Date

note under section 1657 of Title 28, Judiciary and Judicial Procedure.

Reference

Citations & Metadata

Citation

26 U.S.C. § 3310

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60