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31 U.S. Code § 3805. Judicial review
(a)
(1)
A determination by a reviewing official under section 3803 of this title shall be final and shall not be subject to judicial review.
(2)
Unless a petition is filed under this section, a determination under section 3803 of this title that a person is liable under section 3802 of this title shall be final and shall not be subject to judicial review.
(b)
(1)
(A) Any person who has been determined to be liable under section 3802 of this title pursuant to section 3803 of this title may obtain review of such determination in—
(i)
the United States district court for the district in which such person resides or transacts business;
(ii)
the United States district court for the district in which the claim or statement upon which the determination of liability is based was made, presented, or submitted; or
(iii)
the United States District Court for the District of Columbia.
(B) Such review may be obtained by filing in any such court a written petition that such determination be modified or set aside. Such petition shall be filed—
(i)
only after such person has exhausted all administrative remedies under this chapter; and
(ii)
within 60 days after the date on which the authority head sends such person a copy of the decision of such authority head under section 3803(i)(2) of this title.