{"data":{"id":"us/28-u.s.c.-1507","jurisdiction":"us","citation":"28 U.S.C. § 1507","heading":"Jurisdiction for certain declaratory judgments","body":"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.","path":["Title 28—JUDICIARY AND JUDICIAL PROCEDURE","CHAPTER 91—UNITED STATES COURT OF FEDERAL CLAIMS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc28@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:31Z","sha256":"90a1bd1fa791b3ebcb7d2f69b12bf3a142b9ab24d00d8c548cbb47d8c22fcf64","source_id":"us","stale":true,"prev":"us/28-u.s.c.-1506","next":"us/28-u.s.c.-1508"},"notice":"GroundRules: Original legal text. Not legal advice."}