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Administrative Procedure Act (Comm. Print 1945), reprinted in
Administrative Procedure Act Legislative History, 1944-46, at 37
(1946);1 see H. Rept. 1980, 79th Cong. 2d Sess. (1946), reprinted
in Administrative Procedure Act Legislative History, 1944-46, at
276 (1946) (same). As the U.S. Supreme Court stated in Bowen v.
Mass., 487 U.S. 879, 903 (1988), “When Congress enacted the APA
to provide a general authorization for review of agency action in
the district courts, it did not intend that general grant of
jurisdiction to duplicate the previously established special
statutory procedures relating to specific agencies.”
Applying these principles, the U.S. Court of Appeals for the
Fifth Circuit has indicated that the APA is not an appropriate
vehicle for challenging the Commissioner’s denial of a request to
abate interest under section 6404. See Beall v. United States,
336 F.3d 419, 427 n.9 (5th Cir. 2003) (“review under the APA is
accordingly available only where ‘there is no other adequate
remedy in a court.’”). Similarly, in an unpublished opinion
involving the validity of the Commissioner’s issuance of a notice
1 The Senate Judiciary Committee Print is part of the
legislative history of the Administrative Procedure Act (APA).
See Dept. of Labor v. Greenwich Collieries, 512 U.S. 267, 278
(1994); Darby v. Cisneros, 509 U.S. 137, 147-148 (1993); Grolier,
Inc. v. FTC, 615 F.2d 1215, 1220 (9th Cir. 1980); Marathon Oil
Co. v. EPA, 564 F.2d 1253, 1260 n.25 (9th Cir. 1977); see also
Carter/Mondale Presidential Comm., Inc. v. Fed. Election Commn.,
711 F.2d 279, 284 n.9 (D.C. Cir. 1983); WWHT, Inc. v. FCC, 656
F.2d 807, 813 n.8 (D.C. Cir. 1981).
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