2012 US Code
Title 28 - Judiciary and Judicial Procedure
Part IV - JURISDICTION AND VENUE (§§ 1251 - 1631)
Chapter 87 - DISTRICT COURTS; VENUE (§§ 1390 - 1413)
Section 1396 - Internal revenue taxes

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Publication TitleUnited States Code, 2012 Edition, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 28 - JUDICIARY AND JUDICIAL PROCEDURE
PART IV - JURISDICTION AND VENUE
CHAPTER 87 - DISTRICT COURTS; VENUE
Sec. 1396 - Internal revenue taxes
Containssection 1396
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawYes
Dispositionstandard
Source CreditJune 25, 1948, ch. 646, 62 Stat. 936.
Statutes at Large References36 Stat. 1100
53 Stat. 460
62 Stat. 936

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DISTRICT COURTS; VENUE - 28 U.S.C. § 1396 (2012)
§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., §105, and section 3744 of title 26, U.S.C., 1940 ed., Internal Revenue Code (Mar. 3, 1911, ch. 231, §44, 36 Stat. 1100; Feb. 10, 1939, ch. 2, §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.

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