SECTION 11. DECLARATORY

JUDGMENT PROVISIONS OF § 7428

.01 In general. Section 10 of Rev. Proc. 2026-5 (or corresponding section(s) of its successor) generally explains when and how a declaratory judgment proceeding under § 7428 may be filed in the United States Tax Court, the United States Court of Federal Claims, or the District Court of the United States for the District of Columbia.

.02 Who must file. An organization must file a declaratory judgment action under § 7428 on its own behalf. Thus, a subordinate organization must file a declaratory judgment action under § 7428 regarding an IRS determination affecting the subordinate organization’s initial or continuing qualification or classification. (A central organization cannot file a declaratory judgment action under § 7428 on behalf of one or more of its subordinate organizations.) Similarly, a subordinate organization cannot file a declaratory judgment action under § 7428 on behalf of its central organization. For more information on

January 20, 2026 390 Bulletin No. 2026–4

the application of § 7428, see section 10 of Rev. Proc. 2026-5 (or corresponding section(s) of its successor).