• Part Number:
    1989
  • Part Number Title:
    Procedures for the Handling of Retaliation Complaints Under the Taxpayer First Act (TFA)
  • Subpart:
    1989 Subpart C
  • Subpart Title:
    Miscellaneous Provisions
  • Standard Number:
  • Title:
    Judicial review.
  • GPO Source:
1989.112(a)

Within 60 days after the issuance of a final order for which judicial review is available (including a decision issued by the Secretary upon discretionary review), any person adversely affected or aggrieved by the order may file a petition for review of the order in the United States Court of Appeals for the circuit in which the violation allegedly occurred or the circuit in which the complainant resided on the date of the violation.

1989.112(b)

A final order is not subject to judicial review in any criminal or other civil proceeding.

1989.112(c)

If a timely petition for review is filed, the record of the case, including the record of proceedings before the ALJ, will be transmitted by the ARB or the ALJ, as the case may be, to the appropriate court pursuant to the Federal Rules of Appellate Procedure and the local rules of such court.

[87 FR 12575, Mar. 7, 2022]