[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.205]

[Page 92]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
              Subpart B_Rulings and Other Specific Matters
 
Sec. 601.205  Tort claims.

    Claims for property loss or damage, personal injury, or death caused 
by the negligent or wrongful act or omission of any employee of the 
Service, acting within the scope of his office or employment, filed 
under the Federal Tort Claims Act, as amended, must be prepared and 
filed in accordance with Treasury Department regulations entitled 
``Central Office Procedures'' and ``Claims Regulations'' (31 CFR Parts 1 
and 3). Such regulations contain the procedural and substantive 
requirements relative to such claims, and set forth the manner in which 
they are handled. The claims should be filed with the Commissioner of 
Internal Revenue, Washington, DC 20224, and must be filed within 2 years 
after the accident or incident occurred.