
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 28USC1509]

 
               TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
 
                     PART IV--JURISDICTION AND VENUE
 
            CHAPTER 91--UNITED STATES COURT OF FEDERAL CLAIMS
 
Sec. 1509. No jurisdiction in cases involving refunds of tax 
        shelter promoter and understatement penalties
        
    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, Sec. 714(g)(2), July 18, 1984, 
98 Stat. 962; amended Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 
2095; Pub. L. 102-572, title IX, Sec. 902(a)(1), Oct. 29, 1992, 106 
Stat. 4516.)

                       References in Text

    Sections 6700 and 6701 of the Internal Revenue Code of 1986, 
referred to in text, are classified to sections 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''.


                    Effective Date of 1992 Amendment

    Amendment 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

    Section 714(g)(4) of Pub. L. 98-369 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].''
