Source: http://www.law.cornell.edu/uscode/text/28/1396?quicktabs_8=0
Timestamp: 2013-12-12 19:43:43
Document Index: 123779664

Matched Legal Cases: ['§ 1396', '§ 1396', '§ 1396', '§ 105', '§ 44', '§ 3744']

28 USC § 1396 - Internal revenue taxes | Title 28 - Judiciary and Judicial Procedure | U.S. Code | LII / Legal Information Institute
USC › Title 28 › Part IV › Chapter 87 › § 1396	prevnext
28 USC § 1396 - Internal revenue taxes
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.
Based on title 28, U.S.C., 1940 ed., § 105, andsection 3744 of title 26, U.S.C., 1940 ed., Internal Revenue Code (Mar. 3, 1911, ch. 231, § 44,36 Stat. 1100; Feb. 10, 1939, ch. 2, § 3744,53 Stat. 460).
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.