Title 28, Judiciary and Judicial ProcedureRelease 119-102
§1396 Internal Revenue Taxes
Title 28 › PART IV — JURISDICTION AND VENUE › CHAPTER 87 — DISTRICT COURTS; VENUE › § 1396
Summary
You can file a civil lawsuit to collect federal internal revenue taxes in any one of three federal court districts: where the tax is owed, where the taxpayer lives, or where the tax return was filed.
Full Legal Text
Title 28, §1396
Judiciary and Judicial Procedure, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., § 105, and section 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). Section consolidates section 3744 of title 26, U.S.C., 1940 ed., Internal Revenue Code, with section 105 of title 28, U.S.C., 1940 ed. 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. Changes were made in phraseology. Senate Revision AmendmentWhile section 3744 of Title 26, U.S.C., Internal Revenue Code [1939], is one of the sources of this section, it was eliminated from the schedule of
Repeals
by Senate amendment. Therefore, it remains in Title 26 [I.R.C. 1939]. See 80th Congress
Senate Report No. 1559
.
Reference
Citations & Metadata
Citation
28 U.S.C. § 1396
Title 28, Judiciary and Judicial Procedure
Last Updated
Aug 21, 2026
Release point: 119-102