{"data":{"id":"us/28-u.s.c.-1508","jurisdiction":"us","citation":"28 U.S.C. § 1508","heading":"Jurisdiction for certain partnership proceedings","body":"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.","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":"9756fb90792b0cd908463e402c7995c2c29ce539fc2e79b5b5f9adf8ca3aa1d8","source_id":"us","stale":true,"prev":"us/28-u.s.c.-1507","next":"us/28-u.s.c.-1509"},"notice":"GroundRules: Original legal text. Not legal advice."}