28 USC § 1507 - Jurisdiction for certain declaratory judgments

---
identifier: "/us/usc/t28/s1507"
source: "usc"
legal_status: "official_legal_evidence"
title: "28 USC § 1507 - Jurisdiction for certain declaratory judgments"
title_number: 28
title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
section_number: "1507"
section_name: "Jurisdiction for certain declaratory judgments"
chapter_number: 91
chapter_name: "UNITED STATES COURT OF FEDERAL CLAIMS"
part_number: "IV"
part_name: "JURISDICTION AND VENUE"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 94–455, title XIII, § 1306(b)(9)(A), Oct. 4, 1976, 90 Stat. 1720; amended Pub. L. 97–164, title I, § 133(i), Apr. 2, 1982, 96 Stat. 41; 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.)"
---


# § 1507. Jurisdiction for certain declaratory judgments

The United States Court of Federal Claims shall have jurisdiction to hear any suit for and issue a declaratory judgment under section 7428 of the Internal Revenue Code of 1986.

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**Source Credit**: (Added Pub. L. 94–455, title XIII, § 1306(b)(9)(A), Oct. 4, 1976, 90 Stat. 1720; amended Pub. L. 97–164, title I, § 133(i), Apr. 2, 1982, 96 Stat. 41; 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.)

## Editorial Notes

### References in Text

Section 7428 of the Internal Revenue Code of 1986, referred to in text, is classified to , Internal Revenue Code.

### Amendments

1992— substituted “United States Court of Federal Claims” for “United States Claims Court”.

1986— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

1982— substituted “United States Claims Court” for “Court of Claims”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1992 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date of 1982 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date

Section applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after , but only with respect to determinations (or requests for determinations) made after , see , set out as a note under , Internal Revenue Code.