§ 1507. — Jurisdiction for certain declaratory judgments.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC1507]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART IV--JURISDICTION AND VENUE
CHAPTER 91--UNITED STATES COURT OF FEDERAL CLAIMS
Sec. 1507. Jurisdiction for certain declaratory judgments
The United States Court of Federal Claims shall have jurisdiction to
hear any suit for and issue a declaratory judgment under section 7428 of
the Internal Revenue Code of 1986.
(Added Pub. L. 94-455, title XIII, Sec. 1306(b)(9)(A), Oct. 4, 1976, 90
Stat. 1720; amended Pub. L. 97-164, title I, Sec. 133(i), Apr. 2, 1982,
96 Stat. 41; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub.
L. 102-572, title IX, Sec. 902(a)(1), Oct. 29, 1992, 106 Stat. 4516.)
References in Text
Section 7428 of the Internal Revenue Code of 1986, referred to in
text, is classified to section 7428 of Title 26, Internal Revenue Code.
Amendments
1992--Pub. L. 102-572 substituted ``United States Court of Federal
Claims'' for ``United States Claims Court''.
1986--Pub. L. 99-514 substituted ``Internal Revenue Code of 1986''
for ``Internal Revenue Code of 1954''.
1982--Pub. L. 97-164 substituted ``United States Claims Court'' for
``Court of Claims''.
Effective Date of 1992 Amendment
Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
911 of Pub. L. 102-572, set out as a note under section 171 of this
title.
Effective Date of 1982 Amendment
Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section 402
of Pub. L. 97-164, set out as a note under section 171 of this title.
Effective Date
Section applicable with respect to pleadings filed with the United
States Tax Court, the district court of the United States for the
District of Columbia, or the United States Court of Claims more than 6
months after Oct. 4, 1976, but only with respect to determinations (or
requests for determinations) made after Jan. 1, 1976, see section
1306(c) of Pub. L. 94-455, set out as a note under section 7428 of Title
26, Internal Revenue Code.
