US Codex
U.S.C.
Notes

§7428. Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc. — Inbound Citations

26 U.S.C. § 7428

Cited by 6 provisions in release 119-102.

Citations to 26 U.S.C. § 7428 as a whole

  • 26 U.S.C. § 501(p)(5)
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    (5) Notwithstanding section 7428 or any other provision of law, no organization or other person may challenge a suspension under paragraph (1), a designation or identification described in paragraph (2), the period of suspension described in paragraph (3), or a denial of a deduction under paragraph (4) in any administrative or judicial proceeding relating to the Federal tax liability of such organization or other person.
  • 26 U.S.C. § 7459(c)
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    (c) A decision of the Tax Court (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the Tax Court or, in the case of a declaratory judgment proceeding under part IV of this subchapter or under section 7428 or in the case of an action brought under section 6234, the date of the court’s order entering the decision. If the Tax Court dismisses a proceeding for reasons other than lack of jurisdiction and is unable from the record to determine the amount of the deficiency determined by the Secretary, or if the Tax Court dismisses a proceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the Tax Court, and the decision of the Tax Court shall be held to be rendered upon the date of such entry.
  • 26 U.S.C. § 7482(b)(1)
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    (1) Except as otherwise provided in paragraphs (2) and (3), such decisions may be reviewed by the United States court of appeals for the circuit in which is located—
    (A) in the case of a petitioner seeking redetermination of tax liability other than a corporation, the legal residence of the petitioner,
    (B) in the case of a corporation seeking redetermination of tax liability, the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any judicial circuit, then the office to which was made the return of the tax in respect of which the liability arises,
    (C) in the case of a person seeking a declaratory decision under section 7476, the principal place of business, or principal office or agency of the employer,
    (D) in the case of an organization seeking a declaratory decision under section 7428, the principal office or agency of the organization,
    (E) in the case of a petition under section 6234, the principal place of business of the partnership,
    (F) in the case of a petition under section 6015(e), the legal residence of the petitioner, or
    (G) in the case of a petition under section 6320 or 6330—
    (i) the legal residence of the petitioner if the petitioner is an individual, and
    (ii) the principal place of business or principal office or agency if the petitioner is an entity other than an individual.
    If for any reason no subparagraph of the preceding sentence applies, then such decisions may be reviewed by the Court of Appeals for the District of Columbia. For purposes of this paragraph, the legal residence, principal place of business, or principal office or agency referred to herein shall be determined as of the time the petition seeking redetermination of tax liability was filed with the Tax Court or as of the time the petition seeking a declaratory decision under section 7428 or 7476, or the petition under section 6234, was filed with the Tax Court.
  • 26 U.S.C. § 7482(b)(1)(D)
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    (D) in the case of an organization seeking a declaratory decision under section 7428, the principal office or agency of the organization,
  • 26 U.S.C. § 7611(g)
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    (g) Any final report of an agent of the Internal Revenue Service shall be treated as a determination of the Secretary under paragraph (1) of section 7428(a), and any church receiving such a report shall be treated for purposes of sections 7428 and 7430 as having exhausted the administrative remedies available to it.

Citations to §7428(a)(1)