28 USC § 1508 - Jurisdiction for certain partnership proceedings

---
identifier: "/us/usc/t28/s1508"
source: "usc"
legal_status: "official_legal_evidence"
title: "28 USC § 1508 - Jurisdiction for certain partnership proceedings"
title_number: 28
title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
section_number: "1508"
section_name: "Jurisdiction for certain partnership proceedings"
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. 97–248, title IV, § 402(c)(18)(A), Sept. 3, 1982, 96 Stat. 669; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, § 902(a)(2), Oct. 29, 1992, 106 Stat. 4516.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 97–248, title IV, § 402(c)(18)(A), Sept. 3, 1982, 96 Stat. 669; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, § 902(a)(2), Oct. 29, 1992, 106 Stat. 4516.)

## Editorial Notes

### References in Text

Sections 6226 and 6228(a) of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6226 and 6228(a) of Title 26, Internal Revenue Code.  was repealed and reenacted by , (c)(1), , , 630, and as so reenacted no longer relates to judicial review, see . Section 6228 was repealed by , , .

### Amendments

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

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

## Statutory Notes and Related Subsidiaries

### Effective Date of 1992 Amendment

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

### Effective Date

Section applicable to partnership taxable years beginning after , with provision for the applicability of this section to any partnership taxable year ending after , if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of , set out as a note under , Internal Revenue Code.