§ 1402. United States as defendant
722 words·~3 min read·
/usc/title-28/section-1402A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Any civil action in a district court against the United States under subsection
(a)of section 1346 of this title 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)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.
(c)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.
(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. 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.)
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.
Connections4 cite this · traces to 2
Cited by 4 sections
Traces to 2 documents
21 references not yet in our index
- June 25, 1948, ch. 646
- 62 Stat. 937
- Pub. L. 85–920
- 72 Stat. 1770
- Pub. L. 89–719, title II, § 202(b)
- 80 Stat. 1149
- Pub. L. 92–562, § 2
- 86 Stat. 1176
- Pub. L. 97–164, title I, § 131
- 96 Stat. 39
- Mar. 3, 1887, ch. 359, § 5
- 24 Stat. 506
- Aug. 2, 1946, ch. 753, § 410(a)
- 60 Stat. 843
- section 762 of title 28
- Section 265 of title 28
- Pub. L. 97–164
- Pub. L. 92–562
- Pub. L. 89–719
- section 402 of Pub. L. 97–164
- section 203 of Pub. L. 89–719
Citation graph
cites case law
§ 1402
United States as defendant
IRM×2
C.F.R.×1
U.S.C.×1
ActJune 25, 1948, ch. 646
Stat.62 Stat. 937
Pub. L.Pub. L. 85–920
Stat.72 Stat. 1770
Pub. L.Pub. L. 89–719, title II, § 202(b)
Cites 23 · showing 7Cited by 4 across 3 sources