§ 1509. No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties

265 words·~1 min read·/usc/title-28/section-1509

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.)

Connections1 cite this · traces to 2

Cited by 1 section

U.S. Code

§ 7422
Civil actions for refund

Traces to 2 documents

U.S. Code

10 references not yet in our index

Pub. L. 98–369, div. A, title VII, § 714(g)(2)
98 Stat. 962
Pub. L. 99–514, § 2
100 Stat. 2095
Pub. L. 102–572, title IX, § 902(a)(1)
106 Stat. 4516
Pub. L. 102–572
Pub. L. 99–514
section 911 of Pub. L. 102–572
Pub. L. 98–369, div. A, title VII, § 714(g)(4)

Citation graph

cites case law

§ 1509

No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties

U.S.C.×1

U.S.C.§ 171

U.S.C.§ 7422

Pub. L.Pub. L. 98–369, div. A, title VII, § 714(g)(2)

Stat.98 Stat. 962

Pub. L.Pub. L. 99–514, § 2

Stat.100 Stat. 2095

Pub. L.Pub. L. 102–572, title IX, § 902(a)(1)

Cites 12 · showing 7Cited by 1 across 1 source