[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR53.6091-1]

[Page 243-244]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents
 
                 Subpart L_Procedure and Administration
 
Sec. 53.6091-1  Place for filing chapter 42 tax returns.

    Except as provided in Sec. 53.6091-2 (relating to exceptional 
cases):
    (a) Persons other than corporations. Chapter 42 tax returns of 
persons other than corporations shall be filed with the district 
director for the internal revenue district in which is located the

[[Page 244]]

legal residence or principal place of business of the person required to 
make the return.
    (b) Corporations. Chapter 42 tax returns of corporations shall be 
filed with the district director for the internal revenue district in 
which is located the principal place of business or principal office or 
agency of the corporation.
    (c) Returns filed with service centers. Notwithstanding paragraphs 
(a) and (b) of this section, unless a return is filed by hand carrying, 
whenever instructions applicable to Chapter 42 tax returns provide that 
the returns be filed with a service center, the returns must be so filed 
in accordance with the instructions. Returns which are filed by hand 
carrying shall 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) in accordance with paragraphs (a) or (b) of 
this section, whichever is applicable.
    (d) Returns of persons subject to a termination assessment. 
Notwithstanding paragraph (c) of this section, income tax returns of 
persons with respect to whom a chapter 42 tax assessment was made under 
section 6852(a) with respect to the taxable year must be filed with the 
district director as provided in paragraphs (a) and (b) of this section.

[T.D. 7368, 40 FR 29843, July 16, 1975, as amended by T.D. 7495, 42 FR 
33727, July 1, 1977; T.D. 8628, 60 FR 62212, Dec. 5, 1995]