4 U.S.C. § 72

Public offices; at seat of Government

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All offices attached to the seat of government shall be exercised in the District of Columbia, and not elsewhere, except as otherwise expressly provided by law.

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 1992–2025 · leading case: Stephenson v. United States, 58 Fed. Cl. 186 (Fed. Cl. 2003).

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Stephenson v. United States, 58 Fed. Cl. 186 (Fed. Cl. 2003). · cites it 3× “lowing four (4) causes of action: First Cause of Action: The Defendant United States in the Person of the Defendant actors, collectively, conspired and acted in concert to knowingly and willfully commit and continue to commit overt acts against the Plaintiffs individually and…”

Hughes v. United States, 953 F.2d 531 (9th Cir. 1992). “To support this contention, they rely on 4 U.S.C. § 72 , which states that “[ajll offices attached to the seat of governments shall be exercised in the District of Columbia, and not elsewhere, except as otherwise expressly provided by law.”

Kent v. North Carolina Dep't of Revenue, 716 F. Supp. 2d 3 (D.D.C. 2010). · cites it 2× “¶ 2, and that 4 U.S.C. § 72 "further mandates jurisdiction for this court in Washington, D.”

United States v. Springer, 444 F. App'x 256 (10th Cir. 2011). “at 10 (citing 4 U.S.C. § 72 (“All offices attached to the seat of government shall be exercised in the District of Columbia, and not *261 elsewhere, except as otherwise expressly provided by law.”

In re Myrland, 209 B.R. 524 (Bankr. W.D. Wash. 1997). “Debtor’s implicit premise that, under 4 U.S.C. § 72 , all IRS offices (or at least those who have taken action in this case or with respect to his federal tax liability) must be “attached to the seat of government” and therefore located in Washington, D.”

Murphy v. U.S. Dep't of Health & Human Servs. (D. Maryland 2025). · cites it 2× “) In his third proposed count, Plaintiff alleges “Lack of Jurisdiction Under 4 U.S.C. § 72 .” (ECF No. 46 at p. 2.) Section 72 provides that federal offices shall be located in the District of Columbia.”

Kent v. North Carolina Dep't of Revenue (D.D.C. 2010). · cites it 2× “¶ 2, and that 4 U.S.C. § 72 “further mandates jurisdiction for this court in Washington, D.”

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