Title 28 — Judiciary and Judicial ProcedureRelease 119-73
§1509 No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties
Title 28 › Part PART IV— - JURISDICTION AND VENUE › Chapter CHAPTER 91— - UNITED STATES COURT OF FEDERAL CLAIMS › § 1509
Summary
The U.S. Court of Federal Claims cannot hear cases asking for a refund or credit of penalties that come from two tax rules: one that punishes people who promote abusive tax shelters (section 6700) and one that punishes people who help others hide or understate their taxes (section 6701).
Full Legal Text
Title 28, §1509
Judiciary and Judicial Procedure — Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
Editorial Notes
References in Text
section 6700 and 6701 of the Internal Revenue Code of 1986, referred to in text, are classified to section 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”.
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 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].”
Reference
Citations & Metadata
Citation
28 U.S.C. § 1509
Title 28 — Judiciary and Judicial Procedure
Last Updated
Apr 6, 2026
Release point: 119-73