Internal Revenue Code:Sec. 3310. Judicial review

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle C - Employment Taxes
       CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT
     

Statute

    Sec. 3310. Judicial review
 
    (a) In general
      Whenever under section 3303(b) or section 3304(c) the Secretary
    of Labor makes a finding pursuant to which he is required to
    withhold a certification with respect to a State under such
    section, such State may, within 60 days after the Governor of the
    State has been notified of such action, file with the United States
    court of appeals for the circuit in which such State is located or
    with the United States Court of Appeals for the District of
    Columbia, a petition for review of such action.  A copy of the
    petition shall be forthwith transmitted by the clerk of the court
    to the Secretary of Labor. The Secretary of Labor thereupon shall
    file in the court the record of the proceedings on which he based
    his action as provided in section 2112 of title 28 of the United
    States Code.
    (b) Findings of fact
      The findings of fact by the Secretary of Labor, if supported by
    substantial evidence, shall be conclusive; but the court, for good
    cause shown, may remand the case to the Secretary of Labor to take
    further evidence, and the Secretary of Labor may thereupon make new
    or modified findings of fact and may modify his previous action,
    and shall certify to the court the record of the further
    proceedings.  Such new or modified findings of fact shall likewise
    be conclusive if supported by substantial evidence.
    (c) Jurisdiction of court; review
      The court shall have jurisdiction to affirm the action of the
    Secretary of Labor or to set it aside, in whole or in part.  The
    judgment of the court shall be subject to review by the Supreme
    Court of the United States upon certiorari or certification as
    provided in section 1254 of title 28 of the United States Code.
    (d) Stay of Secretary of Labor's action
      (1) The Secretary of Labor shall not withhold any certification
    under section 3303(b) or section 3304(c) until the expiration of 60
    days after the Governor of the State has been notified of the
    action referred to in subsection (a) or until the State has filed a
    petition for review of such action, whichever is earlier.
      (2) The commencement of judicial proceedings under this section
    shall stay the Secretary of Labor's action for a period of 30 days,
    and the court may thereafter grant interim relief if warranted,
    including a further stay of the Secretary of Labor's action and
    including such other relief as may be necessary to preserve status
    or rights.
 

Sources

    (Added Pub. L. 91-373, title I, Sec. 131(b)(1), Aug. 10, 1970, 84
    Stat. 703; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(F),
    (H), Oct. 4, 1976, 90 Stat. 1835; Pub. L. 98-620, title IV, Sec.
    402(28)(A), Nov. 8, 1984, 98 Stat. 3359.)
 

Miscellaneous

                                 AMENDMENTS
      1984 - Subsec. (e). Pub. L. 98-620 struck out subsec. (e) which
    had provided that any judicial proceedings under this section were
    entitled to, and upon request of the Secretary of Labor or of the
    State would receive, a preference and would be heard and determined
    as expeditiously as possible.
      1976 - Subsec. (d)(2). Pub. L. 94-455, Sec. 1906(b)(13)(F),
    substituted ''the Secretary of Labor's action'' for ''the
    Secretary's action'' in two places.
      Subsec. (e). Pub. L. 94-455, Sec. 1906(b)(13)(H), substituted
    ''of the Secretary of Labor'' for ''of the Secretary''.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-620 not applicable to cases pending on
    Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an
    Effective Date note under section 1657 of Title 28, Judiciary and
    Judicial Procedure.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 3305 of this title.