31 C.F.R. § 16.32
Location of hearing.
Effective Dec 30, 2016
(a) The hearing may be held—
- (1) In any judicial district of the United States in which the defendant resides or transacts business;
- (2) In any judicial district of the United States in which the claim or statement in issue was made; or
- (3) In such other place as may be agreed upon by the defendant and the ALJ.
- (b) Each party shall have the opportunity to present argument with respect to the location of the hearing.
- (c) The hearing shall be held at the place and at the time ordered by the ALJ.