JURISDICTION AND VENUE IN CERTAIN ACTIONS AGAINST UNITED STATES.

SEC. 202. JURISDICTION AND VENUE IN CERTAIN ACTIONS AGAINST UNITED STATES. (a) Jurisdiction in Proceedings Brought by Third Parties.—Section 1346 of title 28 of the United States Code is amended by adding at the end thereof the following new subsection: “(e) The district courts shall have original jurisdiction of any civil action against the United States provided in section 7426 of the Internal Revenue Code of 1954.” 80 Stat. 1149 (b) Venue in Proceedings Brought by Third Parties.—Section 1402 of title 28 of the United States Code is amended by adding at the end thereof the following new subsection: “(c) Any civil action against the United States under subsection (e) of section 1346 of this title may be prosecuted only in the judicial district where the property is situated at the time of levy, or if no levy is made, in the judicial district in which the event occurred which gave rise to the cause of action.”