[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC1509]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART IV--JURISDICTION AND VENUE
CHAPTER 91--UNITED STATES COURT OF FEDERAL CLAIMS
Sec. 1509. No jurisdiction in cases involving refunds of tax
shelter promoter and understatement penalties
The United States Court of Federal Claims shall not have
jurisdiction to hear any action or proceeding for any refund or credit
of any penalty imposed under section 6700 of the Internal Revenue Code
of 1986 (relating to penalty for promoting abusive tax shelters, etc.)
or section 6701 of such Code (relating to penalties for aiding and
abetting understatement of tax liability).
(Added Pub. L. 98-369, div. A, title VII, Sec. 714(g)(2), July 18, 1984,
98 Stat. 962; amended Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095; Pub. L. 102-572, title IX, Sec. 902(a)(1),
