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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 28 U.S.C. § 1507 Jurisdiction for certain declaratory judgments us united_states_code code_section 28 JUDICIARY AND JUDICIAL PROCEDURE 91 UNITED STATES COURT OF FEDERAL CLAIMS 1507 28 U.S.C. § 1507 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip /us/usc/t28/s1507 data/legal/raw/us/code/title-28/usc28.xml 827caeb163fc89a9fd159834613d7c371695da0a72341ae2d65eda6f42ac585d 3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf d6621f3d38b75f0f0f2eea16ac6299532931ab471328e25eda475bb49b581c13 2026-07-04 official
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28 U.S.C. § 1507 - Jurisdiction for certain declaratory judgments

Text

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. 94455, title XIII, § 1306(b)(9)(A), Oct. 4, 1976, 90 Stat. 1720; amended Pub. L. 97164, title I, § 133(i), Apr. 2, 1982, 96 Stat. 41; Pub. L. 99514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102572, title IX, § 902(a)(1), Oct. 29, 1992, 106 Stat. 4516.)

Notes

Editorial Notes

References in TextSection 7428 of the Internal Revenue Code of 1986, referred to in text, is classified to section 7428 of Title 26, Internal Revenue Code.

Amendments1992—Pub. L. 102572 substituted “United States Court of Federal Claims” for “United States Claims Court”. 1986—Pub. L. 99514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”. 1982—Pub. L. 97164 substituted “United States Claims Court” for “Court of Claims”.

Statutory Notes and Related Subsidiaries

Effective Date of 1992 AmendmentAmendment by Pub. L. 102572 effective Oct. 29, 1992, see section 911 of Pub. L. 102572, set out as a note under section 171 of this title.

Effective Date of 1982 AmendmentAmendment by Pub. L. 97164 effective Oct. 1, 1982, see section 402 of Pub. L. 97164, set out as a note under section 171 of this title.

Effective DateSection 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. 94455, set out as a note under section 7428 of Title 26, Internal Revenue Code.