§ 3310. — Judicial review.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3310]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 23--FEDERAL UNEMPLOYMENT TAX ACT
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.
(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.)
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.
Section Referred to in Other Sections
This section is referred to in section 3305 of this title.
