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US Code · Through Public Law 119-103 (09/02/2026)

28 U.S.C. § 1396: Internal revenue taxes

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Where this section sits in the code
  1. Title 28—JUDICIARY AND JUDICIAL PROCEDURE
  2. CHAPTER 87—DISTRICT COURTS; VENUE

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.

Collected 2026-09-10T05:58:31Z. Source file · JSON

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