28 U.S.C. § 1509 — No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties
submitted 42 years ago by Pub. L. 98-369 to r/title-28-JUDICIARY-AND-JUDICIAL-PROCEDURE · 62 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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).
Source credit: (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.)
- 1984Enacted · Pub. L. 98-369 · 98 Stat. 962
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2095
- 1992Amended · Pub. L. 102-572 · 106 Stat. 4516
A history note hasn’t been published yet. The record shows enactment by Pub. L. 98-369 on 1984-07-18.
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