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Title 28 — Judiciary and Judicial ProcedureRelease 119-73not60

§1402 United States as Defendant

Title 28 › Part IV— JURISDICTION AND VENUE › Chapter 87— DISTRICT COURTS; VENUE › § 1402

Last updated Apr 5, 2026|Official source

Summary

You must file certain lawsuits against the United States in particular federal districts. Money claims under subsection (a) are normally filed where the plaintiff lives. If a corporation sues, it must file where its main office or agency is. If the corporation has no main office in any district, it can sue where the tax return was filed, or if no return was filed, in the District of Columbia. A court may move the case to another district if that is more convenient for the parties or witnesses and is fair. Tort claims under subsection (b) must be filed either where the plaintiff lives or where the harmful act happened. Claims under subsection (e) must be filed where the property was when a levy took place, or if no levy, where the event that started the claim happened. Quiet-title suits under section 2409a must be filed in the district where the property is, or in any of those districts if the property lies in more than one.

Full Legal Text

Title 28, §1402

Judiciary and Judicial Procedure — Source: USLM XML via OLRC

(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 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 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 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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., §§ 762, 931(a) (Mar. 3, 1887, ch. 359, § 5, 24 Stat. 506; Aug. 2, 1946, ch. 753, § 410(a), 60 Stat. 843). Section consolidates the venue provisions of section 762 of title 28, U.S.C., 1940 ed., with the venue provisions of section 931(a) of such title, the latter provisions relating to tort claims cases. The jurisdictional provisions of such section 931(a) are incorporated in section 1346(b) of this title. For other provisions thereof, see Distribution Table. Provisions of section 762 of title 28, U.S.C., 1940 ed., relating to the verification and contents of a petition filed against the United States were omitted as unnecessary. Section 265 of title 28, U.S.C., 1940 ed., relative to the petition in cases filed in the Court of Claims was also omitted from the revised title. (See, also, Rule 11 of the Federal Rules of Civil Procedure.) Words “civil action” were substituted for “suit” in view of Rule 2 of the Federal Rules of Civil Procedure. Changes were made in phraseology.

Editorial Notes

Amendments

1982—Subsec. (a). Pub. L. 97–164 inserted “in a district court” after “civil action” in introductory provisions preceding par. (1). The phrase “civil action” also appeared in par. (2), but no change was made to reflect the probable intent of Congress as indicated on page 79 of

House Report No. 97–312

. 1972—Subsec. (d). Pub. L. 92–562 added subsec. (d). 1966—Subsec. (c). Pub. L. 89–719 added subsec. (c). 1958—Subsec. (a). Pub. L. 85–920 provided for venue and change of venue in tax refund suits by corporation.

Statutory Notes and Related Subsidiaries

Effective Date

of 1982 AmendmentAmendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of this title.

Effective Date

of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, see section 203 of Pub. L. 89–719, set out as a note under section 1346 of this title.

Reference

Citations & Metadata

Citation

28 U.S.C. § 1402

Title 28 — Judiciary and Judicial Procedure

Last Updated

Apr 5, 2026

Release point: 119-73not60