28 U.S.C. § 1402 — United States as defendant
submitted 78 years ago by ch. 646 to r/title-28-JUDICIARY-AND-JUDICIAL-PROCEDURE · 333 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Any civil action in a district court* against the United States under subsection (a) of section 1346 of this title may be prosecuted only:
Except as provided in paragraph (2), in the judicial district* where the plaintiff resides;
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.
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.
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.
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.
Source credit: (June 25, 1948, ch. 646, 62 Stat. 937; Pub. L. 85–920, Sept. 2, 1958, 72 Stat. 1770; Pub. L. 89–719, title II, § 202(b), Nov. 2, 1966, 80 Stat. 1149; Pub. L. 92–562, § 2, Oct. 25, 1972, 86 Stat. 1176; Pub. L. 97–164, title I, § 131, Apr. 2, 1982, 96 Stat. 39.)
- 1948Enacted · Act of June 25, 1948, ch. 646 · 62 Stat. 937
- 1958Amended · Pub. L. 85-920 · 72 Stat. 1770
- 1966Amended · Pub. L. 89-719 · 80 Stat. 1149
- 1972Amended · Pub. L. 92-562 · 86 Stat. 1176
- 1982Amended · Pub. L. 97-164 · 96 Stat. 39
A history note hasn’t been published yet. The record shows enactment by ch. 646 on 1948-06-25.
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