US Code

Public Law 119-73 (01/23/2026)

28 U.S.C. § 1402

United States as defendant

(a)
section 1346 of this title Any civil action in a district court against the United States under subsection (a) of 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) 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.
(b)
section 1346 of this title Any civil action on a tort claim against the United States under subsection (b) of may be prosecuted only in the judicial district where the plaintiff resides or wherein the act or omission complained of occurred.
(c)
section 1346 of this title Any civil action against the United States under subsection (e) of 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.

June 25, 1948, ch. 64662 Stat. 937Pub. L. 85–92072 Stat. 1770Pub. L. 89–719, title II, § 202(b)80 Stat. 1149Pub. L. 92–562, § 286 Stat. 1176Pub. L. 97–164, title I, § 13196 Stat. 39(, ; , , ; , , ; , , ; , , .)

Historical and Revision Notes

Mar. 3, 1887, ch. 359, § 524 Stat. 506Aug. 2, 1946, ch. 753, § 410(a)60 Stat. 843Based on title 28, U.S.C., 1940 ed., §§ 762, 931(a) (, ; , ).

section 762 of title 28section 1346(b) of this titleSection consolidates the venue provisions of , 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 . For other provisions thereof, see Distribution Table.

section 762 of title 28Section 265 of title 28Provisions of , U.S.C., 1940 ed., relating to the verification and contents of a petition filed against the United States were omitted as unnecessary. , 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

Amendments

Pub. L. 97–1641982—Subsec. (a). 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.

Pub. L. 92–5621972—Subsec. (d). added subsec. (d).

Pub. L. 89–7191966—Subsec. (c). added subsec. (c).

Pub. L. 85–9201958—Subsec. (a). provided for venue and change of venue in tax refund suits by corporation.

Statutory Notes and Related Subsidiaries

Effective Date of 1982 Amendment

Pub. L. 97–164section 402 of Pub. L. 97–164section 171 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1966 Amendment

Pub. L. 89–719section 203 of Pub. L. 89–719section 1346 of this titleAmendment by applicable after , see , set out as a note under .