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As amended in 1966 to its current form, section 7482(b)(1)
was part of a change in venue for both criminal tax and Tax Court
cases. The general purpose of the change was to better disperse
the appeals among the various circuits and to model venue for Tax
Court appeals after the provision of existing law prescribing
venue for tax refund suits in the U.S. District Courts. S. Rept.
1625, 89th Cong. 2d Sess. (1966), 1966-2 C.B. 803, 808.
So what is the proper venue for tax refund suits after which
the Tax Court's venue statute is modeled? Section 1346(a)(1) of
title 28 places original jurisdiction in the U.S. District Courts
or the U.S. Court of Federal Claims for any suit against the
United States for refund of Federal taxes.9 Section 1402(a)(1)
of title 28 provides that proper venue for such a suit is only in
the judicial district in which the individual "plaintiff"
resides.10 Section 1402(a)(2) of title 28 provides that venue
9 28 U.S.C. sec. 1346(a)(1) (1994) provides:
(a) The district courts shall have original
jurisdiction concurrent with the United States Court of
Federal Claims, of:
(1) Any civil action against the United
States for the recovery of any internal-revenue
tax alleged to have been erroneously or illegally assessed or
collected, or any penalty claimed to have been excessive or in
any manner wrongfully collected under the internal-revenue laws;
10 28 U.S.C. sec. 1402(a) (1994) provides:
(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
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