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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

28 U.S.C. § 1396. — Internal revenue taxes · Congress.wiki

U.S. Code/Title 28/§ 1396

Title 28

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28 U.S.C. § 1396.Chapter 87

§ 1396

Internal revenue taxes

Title 28

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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.

Release: pl-119-83 (2026-04-13)