§ 1507.
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].)