{"data":{"id":"us/28-u.s.c.-1396","jurisdiction":"us","citation":"28 U.S.C. § 1396","heading":"Internal revenue taxes","body":"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.","path":["Title 28—JUDICIARY AND JUDICIAL PROCEDURE","CHAPTER 87—DISTRICT COURTS; VENUE"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc28@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:31Z","sha256":"1fea16ad869892b13d8e6e9ef7056cd67b38ad7bef1776c4b3965fb2fbecad5d","source_id":"us","stale":false,"prev":"us/28-u.s.c.-1395","next":"us/28-u.s.c.-1397"},"notice":"GroundRules: Original legal text. Not legal advice."}