The legal concept of venue determines where a case will be heard. The proper venue in a tax crime case is the judicial district where the tax crime was committed. Pursuant to the federal rules, a criminal prosecution must occur where the offense was committed. Thus, for example, venue is proper where the taxpayer is located or where he or she prepares a return. See, e.g., United States v. Marchant, 774 F.2d 888 (8th Cir. 1985).