Statute · United States Code

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

28 U.S.C. § 1396

Type: Statute
Source: United States Code
Jurisdiction: Federal
Date: 2025-01-06
Topic: bankruptcy

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.

Citator

28 U.S.C. § 1396 — Internal revenue taxes is in force in the current edition of the Code, and nothing recorded condemns it.

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.