74 S T A T. ]
PUBLIC LAW 8 6 - 7 7 8 - S E P T. 13, 1960
" (B) the Secretary deletes from his records an entry with respect to wages of an individual pursuant to the provisions of subparagraph (A), (B), or (E) of section 205(c)(5), but only with respect to the entry so deleted.
933
^2 USC 405.
"Review by Secretary "(s) Where the Secretary has made an assessment of an amount due by a State under an agreement pursuant to this section, disallowed a State's claim for a credit or refund of an overpayment under such agreement, or allowed a State a credit or refund of an overpayment under such agreement, he shall review such assessment, disallowance, or allowance if a written request for such review is filed with him by the State within 90 days (or within such further time as he may allow) after notification to the State of such assessment, disallowance, or allowance. On the basis of the evidence obtained by or submitted to the Secretary, he shall render a decision affirming, modifying, or reversing such assessment, disallowance, or allowance. I n notifying the State of his decision, the Secretary shall state the basis therefor. "Review by Court " (t)(1) Notwithstanding any other provision of this title any State, irrespective of the amount in controversy, may file, within two years after the mailing to such State of the notice of any decision by the Secretary pursuant to subsection (s) affecting such State, or within such further time as the Secretary may allow, a civil action for a redetermination of the correctness of the assessment of the amount due, the disallowance of the claim for a refund or credit, or the allowance of the refund or credit, as the case may be, with respect to which the Secretary has rendered such decision. Such action shall be brought in the district court of the United States for the judicial district in which is located the capital of such State, or, if such action is brought by an instrumentality of two or more States, the principal office of such instrumentality. The judgment of the court shall be final, except that it shall be subject to review in the same manner as judgments of such court in other civil actions. Any action filed under this subsection shall survive notwithstanding any change in the person occupying the office of Secretary or any vacancy in such office. "(2) Notwithstanding the provisions of section 2411 of title 28, 63 Stat. loe. United States Code, no interest shall accrue to a State after final judgment with respect to a credit or refund of an overpayment made under an agreement pursuant to this section. "(3) The first sentence of section 2414 of title 28, United States 62 Stat. 974. Code, shall not apply to final judgments rendered by district courts of the United States in civil actions filed under this subsection. I n such cases, the payment of amounts due to States pursuant to such final judgments shall be adjusted in accordance with the provisions of this section and with regulations promulgated by the Secretary." (2) Section 2 0 5 (c)(5)(F) of such Act is amended to read as follows: " (F) to conform his records to— " (i) tax returns or portions thereof (including information returns and other written statements) filed with the Commissioner of Internal Revenue under title VIII of the Social Security Act, under subchapter E of chapter 1 or 42 USC looi. subchapter A of chapter 9 of the Internal Revenue Code of 53 Stat. 175. 1939, under chapter 2 or 21 of the Internal Revenue Code 1403 "3??! e^'^se^" of 1954, or under regulations made under authority of such '
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title, subchapter, or chapter;
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