26Title 26The US tax code, read & explained

26 U.S.C. § 9011

§ 9011. Judicial review

225 words · amended 3 times · cited by 2 other sections

Compare on Cornell LII Official XML (House)

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1971 by the Public Law 92-178. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.

Every change, newest first (4)
  1. March 23, 2018Consolidated Appropriations Act, 2018
  2. November 8, 1984Public Law 98-620
  3. October 15, 1974Public Law 93-443
  4. December 10, 1971Public Law 92-178 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(a) Review of certification, determination, or other action by the Commission

Any certification, determination, or other action by the Commission made or taken pursuant to the provisions of this chapter shall be subject to review by the United States Court of Appeals for the District of Columbia upon petition filed in such Court by any interested person. Any petition filed pursuant to this section shall be filed within thirty days after the certification, determination, or other action by the Commission for which review is sought.

(b) Suits to implement chapter
(1)

The Commission, the national committee of any political party, and individuals eligible to vote for President are authorized to institute such actions, including actions for declaratory judgment or injunctive relief, as may be appropriate to implement or construe any provision of this chapter.

(2)

The district courts of the United States shall have jurisdiction of proceedings instituted pursuant to this subsection and shall exercise the same without regard to whether a person asserting rights under provisions of this subsection shall have exhausted any administrative or other remedies that may be provided at law. Such proceedings shall be heard and determined by a court of three judges in accordance with the provisions of section 2284 of title 28, United States Code, and any appeal shall lie to the Supreme Court.