Code of Federal Regulations · Section

§ 156.6091-2 — -2 Exceptional Cases

26 C.F.R. § 156.6091-2

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Notwithstanding the provisions of § 156.6091-1, the Commissioner may permit the filing of any tax return under chapter 54 (Greenmail) of the Code in any local Internal Revenue Service office.

26 C.F.R. § 156.6091-1 26 C.F.R. § 156.6107-1

Authorizing Statute

Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Extension of time for filing returns
26 U.S.C. § 6081
Identifying numbers
26 U.S.C. § 6109
Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001