[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 423-424]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6091-4  Exceptional cases.

    (a) Permission to file in district other than required district. (1) 
The Commissioner may permit the filing of any income tax return required 
to be made under the provisions of subtitle A or F of the Code, or the 
regulations in this part, in any internal revenue district, 
notwithstanding the provisions of paragraphs (1) and (2) of section 
6091(b) and Sec. Sec.  1.6091-1 to 1.6091-3, inclusive.
    (2) In cases where the Commissioner authorizes (for all purposes 
except venue) a director of an internal revenue service center to 
receive returns, such returns pursuant to instructions issued with 
respect thereto, may be sent directly to the director and are thereby 
filed with him for all purposes except as a factor in determining venue. 
However, after initial processing all such returns shall be forwarded by 
the director of a service center to the office with which such returns 
are, without regard to this subparagraph, required to be filed. For the 
sole purpose of determining venue, such returns are filed only with such 
office.
    (3) Notwithstanding the provisions of other sections of this chapter 
or any rule issued under this chapter:
    (i) In cases where, in accordance with subparagraph (2) of this 
paragraph, a return is filed with the director of a service center, the 
authority of the district director with whom such return would, without 
regard to such subparagraph, be required to be filed shall remain the 
same as if the return had been so filed;
    (ii) Unless a return or other document is a proper attachment to, or 
is, a return which the director of a service center is expressly 
authorized to receive, such return or other document shall be filed as 
if all returns sent directly to the service centers, in accordance with 
subparagraph (2) of this paragraph, were filed in the office where such 
returns are, without regard to such subparagraph, required to be filed; 
and
    (iii) Unless the performance of an act is directly related to the 
sending of a return directly to the director of a service center, such 
act shall be performed as if all returns sent directly to the service 
centers, in accordance with subparagraph (2) of this paragraph, were 
filed in the office where such returns are, without regard to such 
subparagraph, required to be filed.
    (4) The application of subparagraphs (2) and (3) of this paragraph 
may be illustrated by the following examples:

    Example (1). The Commissioner has authorized the Director, Internal 
Revenue Service Center, Chamblee, Georgia (for all purposes except 
venue), to receive Forms 1040 and 1040A. A, a resident of Greensboro, 
North Carolina, is required to file his Form 1040 for the calendar year 
1964 with the District Director, Greensboro, North Carolina. In 
addition, A is required to file his declaration of estimated tax, Form 
1040ES, for the calendar year 1965, which under paragraph (c) of Sec.  
1.6073-1 must be filed with the district director for the district in 
which A expects to file his income tax return. Under subparagraph (2) of 
this paragraph A may send his Form 1040 to either the director of the 
service center or to his district director. However, since his Form 
1040ES is not a proper attachment to his income tax return, he shall 
send his Form 1040ES to his district director (with whom he is, without 
regard to subparagraph (2) of this paragraph, required to file his 
income tax return).
    Example (2). Assume the same facts as in Example (1), and in 
addition, that A is required to attach copies of his Forms W-2 to his 
income tax return, Form 1040. Therefore, A must attach copies of his 
Forms W-2 to his Form 1040 and send both to either his district director 
or the director of the service center.
    Example (3). Assume the facts in Example (1) and in addition, that A 
sends his Form 1040 to the director of the service center. Assume 
further that A is entitled to file a claim under section 6421 for refund 
of certain taxes paid for gasoline used for certain nonhighway uses. 
Under paragraph (c) of Sec.  48.6421(c)-1 of this chapter the claim on

[[Page 424]]

Form 843 shall be filed with the district director with whom the 
claimant filed his latest income tax return. Since Form 843 is not a 
proper attachment to A's Form 1040, the claim shall be sent to A's 
district director since his is the office with which A would, without 
regard to subparagraph (2) of this paragraph, be required to file his 
Form 1040.
    Example (4). Taxpayer B sends his Form 1040 to the director of a 
service center. B wishes to apply for an extension of the period of 
replacement for involuntarily converted property pursuant to section 
1033 of the Code. Under paragraph (c)(3) of Sec.  1.1033(a)-2 of this 
chapter such application is to be made to the district director for the 
internal revenue district in which the income tax return is filed for 
the first taxable year during which any of the gain from the involuntary 
conversion is realized. Pursuant to subparagraph (3) of this paragraph, 
B shall apply to the district director for the internal revenue district 
in which such income tax return is, without regard to subparagraph (2) 
of this paragraph, required to be filed. Such district director is 
authorized to grant or withhold such extension of the period of 
replacement.
    Example (5). Taxpayer C sends his return directly to the director of 
a service center. C wishes to receive certain information concerning the 
value of a reversionary interest with respect to his charitable 
contribution under section 170 of the Code. Under paragraph (d)(2) of 
Sec.  1.170-2 of this Chapter, C may upon request, obtain the 
information from the district director with whom he files his income tax 
return. Under subparagraph (3) of this paragraph, C shall request such 
information from the district director with whom he would, without 
regard to subparagraph (2) of this paragraph, be required to file his 
return.

    (b) Returns of officers and employees of the Internal Revenue 
Service. The Commissioner may require any officer or employee of the 
Internal Revenue Service to file his income tax return in any district 
selected by the Commissioner.
    (c) Residents of Guam. Income tax returns of an individual citizen 
of the United States who is a resident of Guam shall be filed with Guam, 
as provided in paragraph (b)(1) of Sec.  1.935-1.

[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6793, 30 FR 
704, Jan. 22, 1965; T.D. 7385, 40 FR 50264, Oct. 29, 1975]

                        Miscellaneous Provisions