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28 U.S.C. § 1396

Internal revenue taxes

United States · Title 28 — JUDICIARY AND JUDICIAL PROCEDURE · Status: effective

Taxation
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28 U.S.C. § 1396, Internal revenue taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/465229
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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.

Legislative history

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