28 U.S.C. § 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.

(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 .)