§ 1402. — United States as defendant.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC1402]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART IV--JURISDICTION AND VENUE
CHAPTER 87--DISTRICT COURTS; VENUE
Sec. 1402. United States as defendant
(a) Any civil action in a district court against the United States
under subsection (a) of section 1346 of this title may be prosecuted
only:
(1) Except as provided in paragraph (2), in the judicial district
where the plaintiff resides;
(2) In the case of a civil action by a corporation under paragraph
(1) of subsection (a) of section 1346, in the judicial district in which
is located the principal place of business or principal office or agency
of the corporation; or if it has no principal place of business or
principal office or agency in any judicial district (A) in the judicial
district in which is located the office to which was made the return of
the tax in respect of which the claim is made, or (B) if no return was
made, in the judicial district in which lies the District of Columbia.
Notwithstanding the foregoing provisions of this paragraph a district
court, for the convenience of the parties and witnesses, in the interest
of justice, may transfer any such action to any other district or
division.
(b) Any civil action on a tort claim against the United States under
subsection (b) of section 1346 of this title may be prosecuted only in
the judicial district where the plaintiff resides or wherein the act or
omission complained of occurred.
(c) Any civil action against the United States under subsection (e)
of section 1346 of this title may be prosecuted only in the judicial
district where the property is situated at the time of levy, or if no
levy is made, in the judicial district in which the event occurred which
gave rise to the cause of action.
(d) Any civil action under section 2409a to quiet title to an estate
or interest in real property in which an interest is claimed by the
United States shall be brought in the district court of the district
where the property is located or, if located in different districts, in
any of such districts.
(June 25, 1948, ch. 646, 62 Stat. 937; Pub. L. 85-920, Sept. 2, 1958, 72
Stat. 1770; Pub. L. 89-719, title II, Sec. 202(b), Nov. 2, 1966, 80
Stat. 1149; Pub. L. 92-562, Sec. 2, Oct. 25, 1972, 86 Stat. 1176; Pub.
L. 97-164, title I, Sec. 131, Apr. 2, 1982, 96 Stat. 39.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., Secs. 762, 931(a) (Mar. 3,
1887, ch. 359, Sec. 5, 24 Stat. 506; Aug. 2, 1946, ch. 753, Sec. 410(a),
60 Stat. 843).
Section consolidates the venue provisions of section 762 of title
28, U.S.C., 1940 ed., with the venue provisions of section 931(a) of
such title, the latter provisions relating to tort claims cases. The
jurisdictional provisions of such section 931(a) are incorporated in
section 1346(b) of this title. For other provisions thereof, see
Distribution Table.
Provisions of section 762 of title 28, U.S.C., 1940 ed., relating to
the verification and contents of a petition filed against the United
States were omitted as unnecessary. Section 265 of title 28, U.S.C.,
1940 ed., relative to the petition in cases filed in the Court of Claims
was also omitted from the revised title. (See, also, Rule 11 of the
Federal Rules of Civil Procedure.)
Words ``civil action'' were substituted for ``suit'' in view of Rule
2 of the Federal Rules of Civil Procedure.
Changes were made in phraseology.
Amendments
1982--Subsec. (a). Pub. L. 97-164 inserted ``in a district court''
after ``civil action'' in introductory provisions preceding par. (1).
The phrase ``civil action'' also appeared in par. (2), but no change was
made to reflect the probable intent of Congress as indicated on page 79
of House Report No. 97-312.
1972--Subsec. (d). Pub. L. 92-562 added subsec. (d).
1966--Subsec. (c). Pub. L. 89-719 added subsec. (c).
1958--Subsec. (a). Pub. L. 85-920 provided for venue and change of
venue in tax refund suits by corporation.
Effective Date of 1982 Amendment
Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section 402
of Pub. L. 97-164, set out as a note under section 171 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, see
section 203 of Pub. L. 89-719, set out as a note under section 1346 of
this title.
Section Referred to in Other Sections
This section is referred to in title 26 section 7429.
