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(a) Except as provided in subdivision (b), such
decision may be reviewed by the Circuit Court of Appeals for
the circuit in which is located the collector's office to
which was made the return of the tax in respect of which the
liability arises or, if no return was made, then by the
Court of Appeals of the District of Columbia.
(b) Notwithstanding the provisions of subsection (a),
such decision may be reviewed by any Circuit Court of
Appeals, or the Court of Appeals of the District of
Columbia, which may be designated by the Commissioner and
the taxpayer by stipulation in writing.
That version of the venue statute making venue, absent a
stipulation to the contrary, depend entirely upon where the tax
return was filed became section 1141(b) of the 1939 Internal
Revenue Code and then substantially unchanged became section 7482
of the 1954 Internal Revenue Code. In the meantime the Board of
Tax Appeals became the Tax Court of the United States and then
the United States Tax Court. That 1934 provision remained the
venue statute for appeal from Tax Court decisions until the
current version of section 7482(b)(1) was enacted in 1966.
In connection with the Internal Revenue Service's then
conversion from manual to automatic data processing of tax
returns, the Act of Nov. 2, 1966, provided for tax returns to be
filed with Internal Revenue Service Centers rather than with the
offices of the collectors. The 1966 Act abolished all tax refund
suits against collectors, retaining only tax refund suits against
the United States in U.S. District Courts or in the U.S. Court of
Claims (later Claims Court and now Court of Federal Claims). The
1966 Act made significant changes in the Tax Court's venue
statute. Pub. L. 89-713, sec. 3(c), 80 Stat. 1107, 1109.
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