28 U.S.C. § 1396

Title 28 Chapter 87 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 1390
§ 1391
§ 1392
§ 1393
§ 1394
§ 1395
§ 1396
§ 1397
§ 1398
§ 1399
§ 1400
§ 1401
§ 1402
§ 1403
§ 1404
§ 1405
§ 1406
§ 1407
§ 1408
§ 1409
§ 1410
§ 1411
§ 1412
§ 1413

§ 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.

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