StacksVerified U.S. regulatory reference

20 CFR §355.42

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The statute at 31 U.S.C. 3805 authorizes judicial review by an appropriate U.S. District Court of a final decision of the presiding officer imposing penalties or assessments under this part and specifies the procedures for such review.