Volume 68
Public Law 83–559
To permit all civil actions against the United States for recovery of taxes erroneously or illegally assessed or collected to be brought in the district courts with right of trial by jury.
Approved July 30, 1954
Statutory text
AN ACT
To permit all civil actions against the United States for recovery of taxes erroneously or illegally assessed or collected to be brought in the district courts with right of trial by jury.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That paragraph (1) of section 1346 (a) of title 28 of the United States Code is amended to read as follows:
“(1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws;”.
Sec. 2.
Section 2402 of title 28 of the United States Code is
62 Stat. 971.
amended to read as follows:
Ҥ 2402. Jury trial in actions against United States.
“Any action against the United States under section 1346 shall be tried by the court without a jury, except that any action against the United States under section 1346 (a) (1) shall, at the request of either party to such action, be tried by the court with a jury.”
The second item in the analysis of chapter 161 of title 28 of the United States Code is amended to read as follows:
Approved July 30, 1954.