28 U.S.C. § 1402 : US Code - Section 1402: United States as defendant

      (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.