RE: [tips_and_tricks] Title 26 7408 and 7701
- In case anyone else (besides me) is curious, United States Judicial Districts are defined at 28 U.S.C. for the States, D.C., and Puerto Rico in alphabetical order from § 81 to § 131, starting here (Alabama): http://www.law.cornell.edu/uscode/html/uscode28/usc_sec_28_00000081----000-.html and ending here (Wyoming): http://www.law.cornell.edu/uscode/html/uscode28/usc_sec_28_00000131----000-.htmlTW
mobinem@... wrote:If anyone in this group ever informed the IRS they live in a judicial district I would really appreciate hearing about it. There appears to be more here than meets the eye.
§ 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions
(d) Citizens and residents outside the United States
If any citizen or resident of the United States does not reside in, and does not have his principal place of business in, any United States judicial district, such citizen or resident shall be treated for purposes of this section as residing in the District of Columbia .
§ 7701. Definitions
If any citizen or resident of the United States does not reside in (and is not found in) any United States judicial district, such citizen or resident shall be treated as residing in the District of Columbia for purposes of any provision of this title relating to