[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR44.6091-1]

[Page 43]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
Subpart E_Administrative Provisions of Special Application to the Taxes 
                               on Wagering
 
Sec. 44.6091-1  Place for filing returns.

    (a) In general. A return on Form 730 or Form 11-C shall be filed 
with the district director of internal revenue for the district in which 
is located the legal residence or principal place of business of the 
person making the return. If such person has no legal residence or 
principal place of business in any internal revenue district, the return 
shall be filed with the District Director at Baltimore, Maryland, except 
as provided in paragraph (b) of this section.
    (b) Returns of individuals outside the United States. The returns on 
Form 730 and Form 11-C of individuals (whether citizens of the United 
States, citizens of possessions of the United States, or aliens) outside 
the United States having no legal residence or principal place of 
business in any internal revenue district shall be filed with the 
Director, International Operations Division, Internal Revenue Service, 
at Washington, D.C. 20225.
    (c) Returns filed with service centers. Notwithstanding paragraphs 
(a) and (b) of this section, whenever instructions applicable to returns 
filed on Form 730 of Form 11-C provide that the returns be filed with a 
service center, the returns shall be so filed in accordance with the 
instructions.
    (d) Hand-carried returns. Returns which are filed by hand carrying 
shall be filed with the district director (or with any person asigned 
the administrative supervisions of an area, zone or local office 
constituting an permanent post of duty within the internal revenue 
district of such director) as provided in paragraph (a) of this section. 
See Sec. 301.6091-1(c) of this chapter (Regulations on Procedure and 
Admininstration) for provisions relating to the definition of hand 
carried.

[T.D. 6370, 24 FR 2614, Apr. 4, 1959, as amended by T.D. 7630, 44 FR 
40498, July 11, 1979; T.D. 8442, 57 FR 48185, Oct. 22, 1992]