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.
28 U.S.C. § 1396
HISTORICAL AND REVISION NOTESBased on title 28, U.S.C., 1940 ed., §105, and sectionof title 26, U.S.C., 1940 ed., Internal Revenue Code (Mar. 3, 1911, ch. 231, §44, 36 Stat. 1100; Feb. 10, 1939ch. 2, §3744Feb. 10, 1939, 53 Stat. 460). Section consolidates section of title 26, U.S.C., 1940 ed., Internal Revenue Code, with section 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 AMENDMENTWhile sectionof Title 26, U.S.C., Internal Revenue Code , 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.