28 USC § 1396 - Internal revenue taxes

---
identifier: "/us/usc/t28/s1396"
source: "usc"
legal_status: "official_legal_evidence"
title: "28 USC § 1396 - Internal revenue taxes"
title_number: 28
title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
section_number: "1396"
section_name: "Internal revenue taxes"
chapter_number: 87
chapter_name: "DISTRICT COURTS; VENUE"
part_number: "IV"
part_name: "JURISDICTION AND VENUE"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 25, 1948, ch. 646, 62 Stat. 936.)"
---


# § 1396. Internal revenue taxes

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.)

### Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 105, and , U.S.C., 1940 ed., Internal Revenue Code (, ; , ).

Section consolidates , U.S.C., 1940 ed., Internal Revenue Code, with , 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 , 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.