Fabio
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>
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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 28 U.S.C. § 1509 | No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties | us | united_states_code | code_section | 28 | JUDICIARY AND JUDICIAL PROCEDURE | 91 | UNITED STATES COURT OF FEDERAL CLAIMS | 1509 | 28 U.S.C. § 1509 | 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/s1509 | data/legal/raw/us/code/title-28/usc28.xml | 9548303152bef73c6571f7b00cfadd7f3e0abfd2d6516f1a1fe130e53a7e5ce4 | 3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf | 021ea5479fc5f2fa01907bd097804d895b9dcad6bc3ae67a65df8250a798f566 | 2026-07-04 | official |
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28 U.S.C. § 1509 - No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties
Text
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, § 714(g)(2), July 18, 1984, 98 Stat. 962; amended 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.)
Notes
Editorial Notes
References in TextSections 6700 and 6701 of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6700 and 6701, respectively, of Title 26, Internal Revenue Code.
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”.
Statutory Notes and Related Subsidiaries
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.
Effective DatePub. L. 98–369, div. A, title VII, § 714(g)(4), July 18, 1984, 98 Stat. 962, provided that: “The amendments made by this subsection [enacting this section and amending section 7422 of Title 26, Internal Revenue Code] shall apply to any claim for refund or credit filed after the date of the enactment of this Act [July 18, 1984].”