Jurisdiction for certain declaratory judgments
28 U.S.C. § 1507
in effectThe 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.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc28@119-95.zipFetched: 6/4/2026
