Internal Revenue Code · 26 U.S.C.

§ 9011. Judicial review

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 9011

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: December 10, 1971 by Pub. L. 92–178
Last amended: March 23, 2018 by Pub. L. 115–141
Amendments: 3 dated changes in the source credit
Length: 2 subsections · 273 words · about 1 min to read
Cross-references: cites 0; cited by 3 Code sections and 0 other regulations

¶(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.

(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 570; amended Pub. L. 93–443, title IV, § 404(c)(19)–(21), Oct. 15, 1974, 88 Stat. 1293; Pub. L. 98–620, title IV, § 402(28)(F), Nov. 8, 1984, 98 Stat. 3359; Pub. L. 115–141, div. U, title IV, § 401(a)(339), Mar. 23, 2018, 132 Stat. 1200.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 3 Code sections

Amendment history

From the source credit and the official notes, newest first.

March 23, 2018Amended by Pub. L. 115–141Parts changed in 2018: (b)(1)
November 8, 1984Amended by Pub. L. 98–620Parts changed in 1984: (b)(2)
October 15, 1974Amended by Pub. L. 93–443Parts changed in 1974: (a) (b)
December 10, 1971Added by Pub. L. 92–178

Where it sits in the Code

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

2018—Subsec. (b)(1). Pub. L. 115–141 substituted “construe” for “contrue”.

1984—Subsec. (b)(2). Pub. L. 98–620 struck out provision requiring the judges designated to hear the case to assign the case for hearing at the earliest practicable date, to participate in the hearing and determination thereof, and to cause the case to be in every way expedited.

1974—Subsec. (a). Pub. L. 93–443, § 404(c)(19), (20), substituted “Commission” for “Comptroller General” in heading and wherever appearing in text.

Subsec. (b). Pub. L. 93–443, § 404(c)(21), substituted “Commission” for “Comptroller General”.

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and Judicial Procedure.

Effective Date of 1974 Amendment

Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.