§ 1402. United States as defendant

Statutory text

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

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

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.

Any civil action on a tort claim against the United States under subsection (b) of section 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.

Any civil action against the United States under subsection (e) of section 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.

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1948
Title 28, United States Code, section —
Pub. L. 80–646 · 62 Stat. 869
Enacted · 28 U.S.C. § 1402
June 25, 1948, ch. 646, 62 Stat. 937
Source evidence
Code source credit
June 25, 1948, ch. 646, 62 Stat. 937
1958
Pub. L. 85–920 · 72 Stat. 1770
Changed · 28 U.S.C. § 1402(a)
Pub. L. 85–920 provided for venue and change of venue in tax refund suits by corporation
Source evidence
Code amendment note
Subsec. (a). Pub. L. 85–920 provided for venue and change of venue in tax refund suits by corporation.
1966
Federal Tax Lien Act of 1966
Pub. L. 89–719 title II § 202(b) · 80 Stat. 1125
Added · 28 U.S.C. § 1402(c)
Pub. L. 89–719 added subsec. (c)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 89–719 added subsec. (c).
Enacted provision · exact public law section
(b) Venue in Proceedings Brought by Third Parties.— Section 1402 of title 28 of the United States Code is amended by adding at the 62 Stat. 937. end thereof the following new subsection: “(c) Any civil action against the United States under subsection (e) of section 1346 of this title may be prosecuted only in the judicial Ante, p. 1148. 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.”
1972
Pub. L. 92–562 § 2 · 86 Stat. 1176
Added · 28 U.S.C. § 1402(d)
Pub. L. 92–562 added subsec. (d)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 92–562 added subsec. (d).
Enacted provision · exact public law section
Sec. 2. Section 1402 of title 28, United States Code, is amended by adding at the end thereof the following new subsection: “(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.”
1982
Federal Courts Improvement Act of 1982
Pub. L. 97–164 title I § 131 · 96 Stat. 25
Inserted · 28 U.S.C. § 1402(a)
Pub. L. 97–164 inserted “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
Source evidence
Code amendment note
Subsec. (a). Pub. L. 97–164 inserted “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.
Enacted provision · exact public law section
Sec. 131. united states as defendant; venue Section 1402(a) of title 28, United States Code, is amended by inserting “in a district court” after “civil action”.
Effective date note
Amendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of this title.

3 of 5 references resolved to an enrolled provision · 2 partial

Notes

Historical and Revision Notes

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.

Editorial Notes

Amendments1958–1982 · 4 rounds

1982

Subsec. (a). Pub. L. 97–164 inserted “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.

1972

Subsec. (d). Pub. L. 92–562 added subsec. (d).

1966

Subsec. (c). Pub. L. 89–719 added subsec. (c).

1958

Subsec. (a). Pub. L. 85–920 provided for venue and change of venue in tax refund suits by corporation.

Statutory Notes and Related Subsidiaries

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of this title.

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, see section 203 of Pub. L. 89–719, set out as a note under section 1346 of this title.

Credits

1948–1982 · 5 acts

1948June 25, 1948, ch. 646, 62 Stat. 937
1958Pub. L. 85–920, Sept. 2, 1958, 72 Stat. 1770
1966Pub. L. 89–719, title II, § 202(b), Nov. 2, 1966, 80 Stat. 1149
1972Pub. L. 92–562, § 2, Oct. 25, 1972, 86 Stat. 1176
1982Pub. L. 97–164, title I, § 131, Apr. 2, 1982, 96 Stat. 39.

Show as published

(June 25, 1948, ch. 646, 62 Stat. 937; Pub. L. 85–920, Sept. 2, 1958, 72 Stat. 1770; Pub. L. 89–719, title II, § 202(b), Nov. 2, 1966, 80 Stat. 1149; Pub. L. 92–562, § 2, Oct. 25, 1972, 86 Stat. 1176; Pub. L. 97–164, title I, § 131, Apr. 2, 1982, 96 Stat. 39.)