28 U.S.C. § 1508 : US Code - Section 1508: Jurisdiction for certain partnership proceedings
Search 28 U.S.C. § 1508 : US Code - Section 1508: Jurisdiction for certain partnership proceedings
The Court of Federal Claims shall have jurisdiction to hear and
to render judgment upon any petition under section 6226 or 6228(a)
of the Internal Revenue Code of 1986.
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No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties