Commonwealth v. Dixon

OPINION

Justice GREENSPAN.

We determine where venue is proper for an action alleging a willful failure to pay personal income taxes in violation of Section 7353(c) of the Tax Reform Code of 1971, 72 P.S. §§ 7101-10004 (the “Code”). We hold that venue is proper in the county where the tax obligation arose. The Superior Court erroneously held that venue was proper not in the county where the obligation arose but instead in the county where payment was due. We therefore reverse and remand.

*522Appellant Dennis Keith Dixon is a resident of the Commonwealth who lives and works in Berks County,…