[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6091-1]

[Page 35]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6091-1  Place for filing returns and other documents.

    (a) General rule. For provisions concerning the place for filing 
returns, including hand-carried returns, see the regulations relating to 
the particular tax. Except as provided in paragraph (b) of this section, 
for provisions concerning the place for filing documents other than 
returns, see the regulations relating to the particular tax.
    (b) Exception for hand-carried documents other than returns. 
Notwithstanding any other provisions of this chapter--
    (1) Persons other than corporations. If a document, other than a 
return, of a person (other than a corporation) is hand carried, and if 
the document is otherwise required to be filed with a service center, 
such document may be filed with the district director (or with any 
person assigned the administrative supervision of an area, zone or local 
office constituting a permanent post of duty within the internal revenue 
district of such director) for the internal revenue district in which is 
located the legal residence or principal place of business of such 
person, or, in the case of an estate, the internal revenue district in 
which was the domicile of the decedent at the time of his death. A 
document may also be filed by hand carrying such document to the 
appropriate service center, or, in the case of a document required to be 
filed (i) with the Office of International Operations, by hand carrying 
to such Office, or (ii) with the office of the assistant regional 
commissioner (alcohol and tobacco tax) by hand carrying to such office.
    (2) Corporations. If a document, other than a return, of a 
corporation is hand carried, and if the document is otherwise required 
to be filed with a service center, such document may be filed with the 
district director (or with any person assigned the administrative 
supervision of an area, zone or local office constituting a permanent 
post of duty within the internal revenue district of such director) for 
the internal revenue district in which is located the principal place of 
business or principal office or agency of the corporation. A document 
may also be filed by hand carrying such document to the appropriate 
service center, or, in the case of a document required to be filed (i) 
with the Office of International Operations, by hand carrying to such 
Office, or (ii) with the office of the assistant regional commissioner 
(alcohol and tobacco tax) by hand carrying to such office.
    (c) Definition of hand carried. For purposes of this section and 
section 6091(b)(4) and the regulations issued thereunder, a return or 
document will be considered to be hand carried if it is brought to the 
district director by the person required to file the return or other 
document, or by his agent. Examples of persons who will be considered to 
be agents, for purposes of the preceding sentence, are: Members of the 
taxpayer's family, an employee of the taxpayer, the taxpayer's attorney, 
accountant, or tax advisor, and messengers employed by the taxpayer. A 
return or document will not be considered to be hand carried if it is 
sent to the Internal Revenue Service through the U.S. Mail.

[T.D. 6950, 33 FR 5359, Apr. 4, 1968, as amended by T.D. 7008, 34 FR 
3673, Mar. 1, 1969; T.D. 7012, 34 FR 7697, May 15, 1969; T.D. 7188, 37 
FR 12794, June 29, 1972; T.D. 7238, 37 FR 28739, Dec. 29, 1972; T.D. 
ATF-33, 41 FR 44038, Oct. 6, 1976; T.D. 7495, 42 FR 33727, July 1, 1977]