(a)Any civil action in a district court against the United States under subsection (a) ofsection
1346 of this title may be prosecuted only:
(1)Except as provided in paragraph (2), in the judicial district where the plaintiff resides;
(2)In the case of a civil action by a corporation under paragraph (1) of subsection (a) ofsection
1346, in the judicial district in which is located the principal place of business or principal office or agency of the corporation; or if it has no principal place of business or principal office or agency in any judicial district
(A) in the judicial district in which is located the office to which was made the return of the tax in respect of which the claim is made, or
(B) if no return was made, in the judicial district in which lies the District of Columbia. Notwithstanding the foregoing provisions of this paragraph a district court, for the convenience of the parties and witnesses, in the interest of justice, may transfer any such action to any other district or division.
(b)Any civil action on a tort claim against the United States under subsection (b) ofsection
1346 of this title may be prosecuted only in the judicial district where the plaintiff resides or wherein the act or omission complained of occurred.
(c)Any civil action against the United States under subsection (e) ofsection
1346 of this title may be prosecuted only in the judicial district where the property is situated at the time of levy, or if no levy is made, in the judicial district in which the event occurred which gave rise to the cause of action.
(d)Any civil action under section
2409a to quiet title to an estate or interest in real property in which an interest is claimed by the United States shall be brought in the district court of the district where the property is located or, if located in different districts, in any of such districts.
Based on title 28, U.S.C., 1940 ed., §§ 762,
931(a) (Mar. 3, 1887, ch. 359, § 5,24 Stat. 506; Aug. 2, 1946, ch. 753, § 410(a),60 Stat. 843).
Section consolidates the venue provisions of section
762 of title
28, U.S.C., 1940 ed., with the venue provisions of section 931(a) of such title, the latter provisions relating to tort claims cases. The jurisdictional provisions of such section
931(a) are incorporated in section
1346(b) of this title. For other provisions thereof, see Distribution Table.
Provisions of section
762 of title
28, U.S.C., 1940 ed., relating to the verification and contents of a petition filed against the United States were omitted as unnecessary. Section
265 of title
28, U.S.C., 1940 ed., relative to the petition in cases filed in the Court of Claims was also omitted from the revised title. (See, also, Rule 11 of the Federal Rules of Civil Procedure.)
Words “civil action” were substituted for “suit” in view of Rule 2 of the Federal Rules of Civil Procedure.
Changes were made in phraseology.
1982—Subsec. (a). Pub. L. 97–164inserted “in a district court” after “civil action” in introductory provisions preceding par. (1). The phrase “civil action” also appeared in par. (2), but no change was made to reflect the probable intent of Congress as indicated on page 79 of House Report No. 97–312.
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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