28-U.S.C.-1509

§1509 – No Jurisdiction In Cases Involving Refunds of Tax Shelter Promoter and Understatement Penalties

Pathway

Title 28 > Part IV > Chapter 91 > Section 1509

Details

• Reference: Section 1509
• Legend: §1509 – No Jurisdiction In Cases Involving Refunds of Tax Shelter Promoter and Understatement Penalties
• USCode Year: 2013

Provision Content

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.)

References in Text

Sections 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.

Amendments

1992—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.

Effective Date of 1992 Amendment

Amendment 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 Date

Pub. 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].

U.S. Encyclopedia of Law Coverage

28-U.S.C.-1455 in the Legal Encyclopedia: Judiciary

In this entry about 28-U.S.C.-1455, find legal reference material, bibliographies and premiere content related to judiciary in the American Encyclopedia of Law, presenting a comprehensive view of the United States judiciary-specific issues, written by authorities in the field.

28-U.S.C.-1452 in the Legal Encyclopedia: Jurisdiction

In this entry about 28-U.S.C.-1452, find legal reference material, bibliographies and premiere content related to jurisdiction in the American Encyclopedia of Law, presenting a comprehensive view of the United States jurisdiction-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 28 (Judiciary And Judicial Procedure) guided by subject interests.