In the absence of fraud or mistake in mathematical calculation, the findings of fact
in and the decision of the Secretary upon the merits of any claim presented under
or authorized by the internal revenue laws and the allowance or non-allowance by
the Secretary of interest on any credit or refund under the internal revenue laws
shall not, except as provided in subchapters C and D of chapter 76 (relating to
the Tax Court), be subject to review by any other administrative or accounting officer,
employee, or agent of the United States.
(Aug. 16, 1954, ch. 736, 68A Stat. 792; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary” wherever appearing.