Internal revenue taxes
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 5% most-cited · cited by 48 decisions
48
Citing decisions
6+
Courts citing
Citations by decade
4
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1950s1960s1970s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2026Singleton E.D. Va.
- 2026Fuentes v. United States D.D.C.
- 2024Ackerman v. OhioHealth Mansfield Hospital N.D. Ohio
- 2024United States v. CACCHIONE W.D. Pa.
- 2020United States v. Engen W.D. Wash.
- 2015Koresko v. United States E.D. Pa.
- 2013United States v. Cohen C.D. Ill.
- 2011United States ex rel. Brown Minneapolis Tank Co. v. Kinley Construction Co. D.N.M.
- 2008Ciccotelli v. United States W.D. Tex.
- 2007United States v. Philadelphia Marine Trade Ass'n/International Longshoremen's Ass'n Vacation Fund E.D. Pa.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
Any civil action for the collection of internal revenue taxes may be brought in the district where the liability for such tax accrues, in the district of the taxpayer’s residence, or in the district where the return was filed. (Source: (June 25, 1948, ch. 646, 62 Stat. 936.))