41 U.S.C. § 7104

(a) Appeal to Agency Board .— A contractor, within 90 days from the date of receipt of a contracting officer’s decision under section 7103 of this title , may appeal the decision to an agency board as provided in section 7105 of this title . (b) Bringing an Action De Novo in Federal Court.— (1) In general .— Except as provided in paragraph (2), and in lieu of appealing the decision of a contracting officer under section 7103 of this title to an agency board, a contractor may bring an action directly on the claim in the United States Court of Federal Claims, notwithstanding any contract provision, regulation, or rule of law to the contrary. (2) Tennessee valley authority .— In the case of an action against the Tennessee Valley Authority, the contractor may only bring an action directly on the claim in a district court of the United States pursuant to section 1337 of title 28 , notwithstanding any contract provision, regulation, or rule of law to the contrary. (3) Time for filing .— A contractor shall file any action under paragraph (1) or (2) within 12 months from the date of receipt of a contracting officer’s decision under section 7103 of this title . (4) De novo .— An action under paragraph (1) or (2) shall proceed de novo in accordance with the rules of the appropriate court.