Table of Contents
Man counting college savings fund, tuition fee or student loan with calculator. Education price and expenses concept. Money and papers on table. Calculating budget and planning finance.
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).
