28 U.S.C. § 1402 — United States as defendant

(a) A civil action in a district court^* against the United States under section 1346(a) of this title may be prosecuted only as follows: (1) Unless paragraph (2) applies, in the judicial district^* where the plaintiff lives. (2) For a corporation's civil action under section 1346(a)(1), in the district^* where the corporation's principal place of business or principal office or agency^* is located. If the corporation has none in any district, the action may be brought (A) in the district where the office that received the relevant tax return is located, or (B) if no return was filed, in the district containing the District of Columbia. Despite these rules, a district court may transfer the action to another district or division for the convenience of the parties and witnesses and in the interest of justice. This section does not define “principal place of business,“ “principal office or agency,“ or “interest of justice.“ (b) A civil action on a tort claim against the United States under section 1346(b) may be prosecuted only in the district where the plaintiff lives or where the complained-of act or failure to act occurred. This section does not define “tort claim“ or “act or omission.“ (c) A civil action against the United States under section 1346(e) may be prosecuted only in the district where the property was located when it was levied on. If there was no levy, it may be prosecuted in the district where the event giving rise to the claim occurred. (d) An action under section 2409a to quiet title to real property or an interest in real property, when the United States claims an interest in it, must be brought in the district court for the district where the property is located. If the property is in more than one district, the action may be brought in any of those districts. This section does not define “quiet title,“ “estate,“ or “interest in real property.“