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

Search 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.