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.
Structure US Code
Title 28— JUDICIARY AND JUDICIAL PROCEDURE
PART IV— JURISDICTION AND VENUE
CHAPTER 87— DISTRICT COURTS; VENUE
§ 1394. Banking association’s action against Comptroller of Currency
§ 1395. Fine, penalty or forfeiture
§ 1396. Internal revenue taxes
§ 1398. Interstate Commerce Commission’s orders
§ 1399. Partition action involving United States
§ 1400. Patents and copyrights, mask works, and designs
§ 1401. Stockholder’s derivative action
§ 1402. United States as defendant
§ 1405. Creation or alteration of district or division
§ 1406. Cure or waiver of defects
§ 1407. Multidistrict litigation
§ 1408. Venue of cases under title 11
§ 1409. Venue of proceedings arising under title 11 or arising in or related to cases under title 11