28 U.S.C. § 1509 : US Code - Section 1509: No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties

Search 28 U.S.C. § 1509 : US Code - Section 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).