28 U.S.C. § 1509
No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties
United States · Title 28 — JUDICIARY AND JUDICIAL PROCEDURE · Status: effective
Cite this
- Citation
- 28 U.S.C. § 1509, No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/465284
- Permanent ID
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4fb00e2363c04a11d218c7d1858b949870d5e898f3626440118480270ff92bda
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Full 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).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Federal Courts Administration Act of 1992House: no recorded tallySenate: no recorded tally