28 USC § 1509 - No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties

---
identifier: "/us/usc/t28/s1509"
source: "usc"
legal_status: "official_legal_evidence"
title: "28 USC § 1509 - No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties"
title_number: 28
title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
section_number: "1509"
section_name: "No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties"
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. 98–369, div. A, title VII, § 714(g)(2), July 18, 1984, 98 Stat. 962; amended 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.)"
---


# § 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).

---

**Source Credit**: (Added Pub. L. 98–369, div. A, title VII, § 714(g)(2), July 18, 1984, 98 Stat. 962; amended 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

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— 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”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1992 Amendment

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

### Effective Date

> “The amendments made by this subsection [enacting this section and amending
> 
> , Internal Revenue Code] shall apply to any claim for refund or credit filed after the date of the enactment of this Act [
> 
> ].”

, , , provided that: