§ 1508.
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.
(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].)