Amendment status not verified — confirm the current text below against the official source.
(1) If the amount of any public debt reported by the Collector under section 6 is disputed and if a suit would lie in any civil or revenue court to determine the amount of that debt, the Special Judge shall, after such inquiry as may be necessary, determine such dispute. (2) If a suit would not lie in any civil or revenue court to determine the amount of a public debt the Collectors decision about the amount of the debt shall be final. Effect of finding of Special Judge