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RE: [tips_and_tricks] Title 26 7408 and 7701

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  • Tim Wallace
    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
    Message 1 of 2 , Sep 27, 2007
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      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-.html
       
      TW


      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.
       

      TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter A > § 7408

      § 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 .

       

      TITLE 26 > Subtitle F > CHAPTER 79 > § 7701

      § 7701. Definitions

      (39) Persons residing outside United States

      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—

      (A) jurisdiction of courts, or

      (B) enforcement of summons.

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