§3805 Judicial Review

Summary

A person told they owe money after an agency review can ask a U.S. district court to review that decision. They must finish all agency appeals first and then file a written petition within 60 days after the agency head sends the decision. The petition can be filed in the district where the person lives or does business, where the original claim or statement was made, or in the District of Columbia. The court clerk will send the petition to the agency and the Attorney General, and the agency must send the case record to the Attorney General. The court can confirm, change, send the case back for more review, throw out, or enforce the agency’s decision. The agency’s factual findings are final unless the court finds they lack substantial evidence after looking at the whole record. The court usually will not hear objections not raised at the agency hearing unless there are extraordinary reasons. If important evidence was not presented for good reason, the court must send the case back so the agency can consider it. If the court finally decides the person is liable, it will enter a judgment for the correct amount in favor of the United States.