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28 U.S.C. § 1396 — Internal revenue taxes

submitted 78 years ago by ch. 646 to r/title-28-JUDICIARY-AND-JUDICIAL-PROCEDURE · 39 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section identifies districts where an action to collect internal-revenue taxes may be filed. It lists three alternative locations.

Any civil action for the collection of internal revenue taxes can 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.
the actual law source: uscode.house.gov ↗public domain

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.

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

history & why it existsrecord from the source credit
  • 1948Enacted · Act of June 25, 1948, ch. 646 · 62 Stat. 936

A history note hasn’t been published yet. The record shows enactment by ch. 646 on 1948-06-25.

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