United States Code

USC most recently checked for updates: Mar 20, 2023

§ 1396.
Internal revenue taxes

Any civil action for the collection of internal revenue taxes may be brought in the district where the liability for such tax accrues, in the district of the taxpayer’s residence, or in the district where the return was filed.

(June 25, 1948, ch. 646, 62 Stat. 936.)
cite as: 28 USC 1396