28-U.S.C.-1396

§1396 – Internal Revenue Taxes

Pathway

Title 28 > Part IV > Chapter 87 > Section 1396

Details

• Reference: Section 1396
• Legend: §1396 – Internal Revenue Taxes
• USCode Year: 2013

Provision Content

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 taxpayers residence, or in the district where the return was filed.

(June 25, 1948, ch. 646, 62 Stat. 936.)

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 Amendment

While 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.

U.S. Encyclopedia of Law Coverage

28-U.S.C.-1358 in the Legal Encyclopedia: Judiciary

In this entry about 28-U.S.C.-1358, find legal reference material, bibliographies and premiere content related to judiciary in the American Encyclopedia of Law, presenting a comprehensive view of the United States judiciary-specific issues, written by authorities in the field.

28-U.S.C.-1355 in the Legal Encyclopedia: Jurisdiction

In this entry about 28-U.S.C.-1355, find legal reference material, bibliographies and premiere content related to jurisdiction in the American Encyclopedia of Law, presenting a comprehensive view of the United States jurisdiction-specific issues, written by authorities in the field.

28-U.S.C.-1365 in the Legal Encyclopedia: District Courts

In this entry about 28-U.S.C.-1365, find legal reference material, bibliographies and premiere content related to district courts in the American Encyclopedia of Law, presenting a comprehensive view of the United States district courts-specific issues, written by authorities in the field.

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