{"identifier":"/us/usc/t28/s1396","title":28,"num":"\u00a7\u202f1396.","heading":"Internal revenue taxes","text":"\u00a7\u202f1396.\nInternal revenue taxes\nAny 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\u2019s residence, or in the district where the return was filed.","url":"https://projectusc.org/usc/t28/s1396.html","content":[{"t":"sec","id":"/us/usc/t28/s1396","children":[{"t":"num","text":"\u00a7\u202f1396."},{"t":"heading","text":"Internal revenue taxes"},{"t":"content","text":"\n","children":[{"t":"p","text":"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\u2019s residence, or in the district where the return was filed.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}