26 U.S. Code § 9011 - Judicial review

(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 contrue  [1] any provisions 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.


[1]  So in original. Probably should be “construe”.

Source

(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.)
Amendments

1984—Subsec. (b)(2). Pub. L. 98–620struck 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. 98–620not applicable to cases pending on Nov. 8, 1984, see section 403 ofPub. 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. 93–443applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) ofPub. L. 93–443, set out as a note under section 431 of Title 2, The Congress.

 

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