Public Law 85–920

That section 1402 (a) of title 28, United States Code, is amended to read as follows:

“(a)“(a)

Any civil action against the United States under subsection (a) of section 1346 of this title may be prosecuted only:

“(1)“(1)

Except as provided in paragraph (2), in the judicial district where the plaintiff resides;

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“(2)“(2)

In the case of a civil action by a corporation under paragraph (1) of subsection (a) of section 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.”

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