26 USC § 9041 - Judicial review

---
identifier: "/us/usc/t26/s9041"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 9041 - Judicial review"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "9041"
section_name: "Judicial review"
chapter_number: 96
chapter_name: "PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1302.)"
---


# § 9041. Judicial review

**(a)** **Review of agency action by the Commission** 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)** **Review procedures** section 551(13) of title 5

The provisions of chapter 7 of title 5, United States Code, apply to judicial review of any agency action, as defined in , United States Code, by the Commission.

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**Source Credit**: (Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1302.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable with respect to taxable years beginning after , see , set out as an Effective Date of 1974 Amendment note under , Voting and Elections.