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28 U.S.C. § 1396

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