76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
52 lines
2.8 KiB
Markdown
52 lines
2.8 KiB
Markdown
---
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type: "LegalText"
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title: "28 U.S.C. § 1507"
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description: "Jurisdiction for certain declaratory judgments"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 28
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title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
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chapter_number: "91"
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chapter_name: "UNITED STATES COURT OF FEDERAL CLAIMS"
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section: "1507"
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citation: "28 U.S.C. § 1507"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip"
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source_identifier: "/us/usc/t28/s1507"
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source_file: "data/legal/raw/us/code/title-28/usc28.xml"
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source_hash: "827caeb163fc89a9fd159834613d7c371695da0a72341ae2d65eda6f42ac585d"
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raw_snapshot_hash: "3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf"
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text_hash: "d6621f3d38b75f0f0f2eea16ac6299532931ab471328e25eda475bb49b581c13"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 28 U.S.C. § 1507 - Jurisdiction for certain declaratory judgments
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## Text
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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.
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(Added Pub. L. 94–455, title XIII, § 1306(b)(9)(A), Oct. 4, 1976, 90 Stat. 1720; amended Pub. L. 97–164, title I, § 133(i), Apr. 2, 1982, 96 Stat. 41; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, § 902(a)(1), Oct. 29, 1992, 106 Stat. 4516.)
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## Notes
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Editorial Notes
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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.
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Amendments1992—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”.
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Statutory Notes and Related Subsidiaries
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Effective Date of 1992 AmendmentAmendment 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.
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Effective Date of 1982 AmendmentAmendment 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.
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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. 94–455, set out as a note under section 7428 of Title 26, Internal Revenue Code.
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