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28 U.S.C. § 1402 — United States as defendant
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Any civil action in a district court against the United States under subsection (a) of [section 1346 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1346&num=0&edition=prelim) may be prosecuted only:
(1) Except as provided in paragraph (2), in the judicial district where the plaintiff resides;
(2) In the case of a civil action by a corporation under paragraph (1) of subsection (a) of section 1346, in the judicial district in which is located the principal place of business or principal office or agency of the corporation; or if it has no principal place of business or principal office or agency in any judicial district (A) in the judicial district in which is located the office to which was made the return of the tax in respect of which the claim is made, or (B) if no return was made, in the judicial district in which lies the District of Columbia. Notwithstanding the foregoing provisions of this paragraph a district court, for the convenience of the parties and witnesses, in the interest of justice, may transfer any such action to any other district or division.
**(b)** Any civil action on a tort claim against the United States under subsection (b) of [section 1346 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1346&num=0&edition=prelim) may be prosecuted only in the judicial district where the plaintiff resides or wherein the act or omission complained of occurred.
**(c)** Any civil action against the United States under subsection (e) of [section 1346 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1346&num=0&edition=prelim) may be prosecuted only in the judicial district where the property is situated at the time of levy, or i
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1402
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Stable record: federal_law:legal_authorities:record_usc_6cbefc5616a7a7ba208e4651
Source file: Laws/federal/codes/united-states-code/title-28/section-1402-united-states-as-defendant--815b0ae5e6.md
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Source location: Title 28, Chapter 87, § 1402; chapter-087-district-courts-venue.md
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**(a)** Any civil action in a district court against the United States under subsection (a) of [section 1346 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1346&num=0&edition=prelim) may be prosecuted only:
(1) Except as provided in paragraph (2), in the judicial district where the plaintiff resides;
(2) In the case of a civil action by a corporation under paragraph (1) of subsection (a) of section 1346, in the judicial district in which is located the principal place of business or principal office or agency of the corporation; or if it has no principal place of business or principal office or agency in any judicial district (A) in the judicial district in which is located the office to which was made the return of the tax in respect of which the claim is made, or (B) if no return was made, in the judicial district in which lies the District of Columbia. Notwithstanding the foregoing provisions of this paragraph a district court, for the convenience of the parties and witnesses, in the interest of justice, may transfer any such action to any other district or division.
**(b)** Any civil action on a tort claim against the United States under subsection (b) of [section 1346 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1346&num=0&edition=prelim) may be prosecuted only in the judicial district where the plaintiff resides or wherein the act or omission complained of occurred.
**(c)** Any civil action against the United States under subsection (e) of [section 1346 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1346&num=0&edition=prelim) may be prosecuted only in the judicial district where the property is situated at the time of levy, or if no levy is made, in the judicial district in which the event occurred which gave rise to the cause of action.
**(d)** Any civil action under section 2409a to quiet title to an estate or interest in real property in which an interest is claimed by the United States shall be brought in the district court of the district where the property is located or, if located in different districts, in any of such districts.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The district courts shall have original jurisdiction, concurrent with the United States Court of Federal Claims, of:
(1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws;
(2) Any other civil action or claim against the United States, not exceeding $10,000 in amount, founded either upon the Constitution, or any Act of Congress, or any regulation of an executive department, or upon any express or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort, except that the district courts shall not have jurisdiction of any civil action or claim against the United States founded upon any express or implied contract with the United States or for liquidated or unliquidated damages in cases not sounding in tort which are subject to sections 7104(b)(1) and 7107(a)(1) of title 41. For the purpose of this paragraph, an express or implied contract with the Army and Air Force Exchange Service, Navy Exchanges, Marine Corps Exchanges, Coast Guard Exchanges, or Exchange Councils of the National Aeronautics and Space Administration shall be considered an express or implied contract with the United States.
**(b)**
(1) Subject to the provisions of chapter 171 of this title, the district courts, together with the United States District Court for the District of the Canal Zone and the District Court of the Virgin Islands, shall have exclusive jurisdiction of civil actions on claims against the United States, for money damages, accruing on and afte
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1346
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The President shall appoint, by and with the advice and consent of the Senate, sixteen judges who shall constitute a court of record known as the United States Court of Federal Claims. The court is declared to be a court established under article I of the Constitution of the United States.
**(b)** The President shall designate one of the judges of the Court of Federal Claims who is less than seventy years of age to serve as chief judge. The chief judge may continue to serve as such until he reaches the age of seventy years or until another judge is designated as chief judge by the President. After the designation of another judge to serve as chief judge, the former chief judge may continue to serve as a judge of the court for the balance of the term to which appointed.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 171
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Federal law — U.S. Code and appendices · legal_authorities
Page 390
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 1401
1988—Subsec. (a). Pub. L. 100–702 inserted ‘‘or exclu-
sive rights in mask works’’ after ‘‘copyrights’’.
§ 1401. Stockholder’s derivative action
Any civil action by a stockholder on behalf of
his corporation may be prosecuted in any judi-
cial district where the corporation might have
sued the same defendants.
(June 25, 1948, ch. 646, 62 Stat. 936.)
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., § 112 (part) (Mar. 3,
1911, ch. 231, § 51, 36 Stat. 1101; Sept. 19, 1922, ch. 345, 42
Stat. 849; Mar. 4, 1925, ch. 526, § 1, 43 Stat. 1264; Apr. 16,
1936, ch. 230, 49 Stat. 1213).
For disposition of other provisions of section 112 of
title 28, U.S.C., 1940 ed., see reviser’s note under section
1391 of this title.
Words ‘‘civil action’’ were substituted for ‘‘suit,’’ in
view of Rule 2 of the Federal Rules of Civil Procedure.
Words ‘‘other than said corporation,’’ after ‘‘same de-
fendants,’’ were omitted as superfluous. Obviously a
corporation would not be suing itself.
Changes were made in phraseology.
§ 1402. United States as defendant
(a) Any civil action in a district court against
the United States under subsection (a) of section
1346 of this title may be prosecuted only:
(1) Except as provided in paragraph (2), in the
judicial district where the plaintiff resides;
(2) In the case of a civil action by a corpora-
tion under paragraph (1) of subsection (a) of sec-
tion 1346, in the judicial district in which is lo-
cated the principal place of business or principal
office or agency of the corporation; or if it has
no principal place of business or principal office
or agency in any judicial district (A) in the judi-
cial district in which is located the office to
which was
Source: Supplied 2024 U.S. Code historical extraction · 28 U.S.C. § 1402
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