§ 1396. — Internal revenue taxes.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC1396]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART IV--JURISDICTION AND VENUE
CHAPTER 87--DISTRICT COURTS; VENUE
Sec. 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.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., Sec. 105, and section 3744 of
title 26, U.S.C., 1940 ed., Internal Revenue Code (Mar. 3, 1911, ch.
231, Sec. 44, 36 Stat. 1100; Feb. 10, 1939, ch. 2, Sec. 3744, 53 Stat.
460).
Section consolidates section 3744 of title 26, U.S.C., 1940 ed.,
Internal Revenue Code, with section 105 of title 28, U.S.C., 1940 ed.
Words ``or in the district where the return was filed'' are new.
This extension of venue will permit of an action in a district easily
determinable for collection of revenue earned in several districts, or
States, but the return for which is filed with one collector.
Changes were made in phraseology.
Senate Revision Amendment
While section 3744 of Title 26, U.S.C., Internal Revenue Code
[1939], is one of the sources of this section, it was eliminated from
the schedule of repeals by Senate amendment. Therefore, it remains in
Title 26 [I.R.C. 1939]. See 80th Congress Senate Report No. 1559.
Section Referred to in Other Sections
This section is referred to in title 26 section 7410.
