Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
2.2 KiB
Markdown
42 lines
2.2 KiB
Markdown
---
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type: "LegalText"
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title: "28 U.S.C. § 1396"
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description: "Internal revenue taxes"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 28
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title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
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chapter_number: "87"
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chapter_name: "DISTRICT COURTS; VENUE"
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section: "1396"
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citation: "28 U.S.C. § 1396"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip"
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source_identifier: "/us/usc/t28/s1396"
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source_file: "data/legal/raw/us/code/title-28/usc28.xml"
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source_hash: "7165da47e747642a6f91612d90b42e4895219acce378a0bd60ce550356e1431e"
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raw_snapshot_hash: "3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf"
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text_hash: "5a81bae7e311672d60b6af8f0423cc72840cb7f89a68641eaf99a005d190de6e"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 28 U.S.C. § 1396 - Internal revenue taxes
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## Text
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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.
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(June 25, 1948, ch. 646, 62 Stat. 936.)
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## Notes
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Historical and Revision NotesBased 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.
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Senate Revision AmendmentWhile 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.
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