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28 U.S.C. § 1396 — Internal revenue taxes
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source file: Laws/federal/codes/united-states-code/title-28/section-1396-internal-revenue-taxes--a4e3fcf069.md
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Source location: Title 28, Chapter 87, § 1396; chapter-087-district-courts-venue.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
Missouri is divided into two judicial districts to be known as the Eastern and Western Districts of Missouri.
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Federal law — U.S. Code and appendices · legal_authorities
(1) For provisions for collecting taxes in general, see chapter 64.
(2) For venue in a civil action for the collection of any tax, see [section 1396 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1396&num=0&edition=prelim) of the United States Code.
(3) For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see [section 1395 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1395&num=0&edition=prelim) of the United States Code.
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Federal law — U.S. Code and appendices · legal_authorities
Page 388
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 1396
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., §§ 104, 106, 107, and
108, and section 3745(c) of title 26, U.S.C., 1940 ed., Inter-
nal Revenue Code (Mar. 3, 1911, ch. 231, §§ 43, 45, 46, 47,
36 Stat. 1100; Feb. 10, 1939, ch. 2, § 3745(c), 53 Stat. 460).
This section consolidates section 3745(c) of title 26,
U.S.C., 1940 ed., with sections 104, 106, 107, and 108 of
title 28, U.S.C., 1940 ed., relating to venue in civil pro-
ceedings to recover and enforce civil fines, penalties,
and forfeitures, pecuniary or otherwise. Subsection (a)
is based on said section 104 of title 28 and said section
3745(c) of title 26. Subsections (b) and (c) consolidate
such sections 106 and 107 of title 28. Subsection (e) is
based on such section 108 of title 28.
Subsection (b) substituted words ‘‘may be prosecuted
in any district where such property is found’’ for ‘‘shall
be prosecuted in the district where the seizure is
made,’’ to include not only property seized, but also all
other property subject to forfeiture.
Words ‘‘civil’’ and ‘‘fine’’ were inserted to make this
section applicable to the many provisions of the United
States Code for fines essentially civil. (See reviser’s
note under section 1355 of this title.)
Provisions of section 3745(c) of title 26, U.S.C., 1940
ed., that such suit may be brought ‘‘before any other
court of competent jurisdiction’’ were omitted as mis-
leading surplusage, since United States district courts,
under section 1355 of this title, have exclusive jurisdic-
tion.
Subsection (d) was added for completeness and clar-
ity.
Changes were made in phraseology.
SENATE REVISION AMENDMENT
While section 3745(c) of Title 26, U.S.C., Internal Rev-
enue Code, is o
Source: Supplied 2024 U.S. Code historical extraction · 28 U.S.C. § 1396
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