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Title 26 — Internal Revenue CodeRelease 119-73not60

§9011 Judicial Review

Title 26 › Subtitle Subtitle H— Financing of Presidential Election Campaigns › Chapter 95— PRESIDENTIAL ELECTION CAMPAIGN FUND › § 9011

Last updated Apr 5, 2026|Official source

Summary

You can ask the U.S. Court of Appeals for the District of Columbia to review any decision the Commission makes under this chapter. Any interested person must file that petition within 30 days after the Commission’s certification, determination, or other action. The Commission, a national political party committee, and people who can vote for President may bring court cases to enforce or explain the chapter, including asking for a court order or a legal declaration. Those cases go to U.S. district courts without waiting for any administrative remedies. A three-judge court must hear them under section 2284 of title 28, and appeals go to the Supreme Court.

Full Legal Text

Title 26, §9011

Internal Revenue Code — Source: USLM XML via OLRC

(a)Any certification, determination, or other action by the Commission made or taken pursuant to the provisions of this chapter shall be subject to review by the United States Court of Appeals for the District of Columbia upon petition filed in such Court by any interested person. Any petition filed pursuant to this section shall be filed within thirty days after the certification, determination, or other action by the Commission for which review is sought.
(b)(1)The Commission, the national committee of any political party, and individuals eligible to vote for President are authorized to institute such actions, including actions for declaratory judgment or injunctive relief, as may be appropriate to implement or construe any provision of this chapter.
(2)The district courts of the United States shall have jurisdiction of proceedings instituted pursuant to this subsection and shall exercise the same without regard to whether a person asserting rights under provisions of this subsection shall have exhausted any administrative or other remedies that may be provided at law. Such proceedings shall be heard and determined by a court of three judges in accordance with the provisions of section 2284 of title 28, United States Code, and any appeal shall lie to the Supreme Court.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2018—Subsec. (b)(1). Pub. L. 115–141 substituted “construe” for “contrue”. 1984—Subsec. (b)(2). Pub. L. 98–620 struck out provision requiring the judges designated to hear the case to assign the case for hearing at the earliest practicable date, to participate in the hearing and determination thereof, and to cause the case to be in every way expedited. 1974—Subsec. (a). Pub. L. 93–443, § 404(c)(19), (20), substituted “Commission” for “Comptroller General” in heading and wherever appearing in text. Subsec. (b). Pub. L. 93–443, § 404(c)(21), substituted “Commission” for “Comptroller General”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an

Effective Date

note under section 1657 of Title 28, Judiciary and Judicial Procedure.

Effective Date

of 1974 AmendmentAmendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9011

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60