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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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---
type: "LegalText"
title: "28 U.S.C. § 1507"
description: "Jurisdiction for certain declaratory judgments"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 28
title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
chapter_number: "91"
chapter_name: "UNITED STATES COURT OF FEDERAL CLAIMS"
section: "1507"
citation: "28 U.S.C. § 1507"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip"
source_identifier: "/us/usc/t28/s1507"
source_file: "data/legal/raw/us/code/title-28/usc28.xml"
source_hash: "827caeb163fc89a9fd159834613d7c371695da0a72341ae2d65eda6f42ac585d"
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text_hash: "d6621f3d38b75f0f0f2eea16ac6299532931ab471328e25eda475bb49b581c13"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 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.