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.
Based on title 28, U.S.C., 1940 ed., § 105, andsection
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.
Senate Revision Amendment
3744 of Title
26, U.S.C., Internal Revenue Code , 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.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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