[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: 26CFR53.6091-2] [Page 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. 53.6091-2 Exceptional cases. Notwithstanding the provisions of Sec. 53.6091-1, the Commissioner may permit the filing of any Chapter 42 tax return in any internal revenue district.