Code of Federal Regulations · Section

§ 53.6091-2 — -2 Exceptional Cases

26 C.F.R. § 53.6091-2

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Notwithstanding the provisions of § 53.6091-1, the Commissioner may permit the filing of any Chapter 42 tax return in any local Internal Revenue Service office.

26 C.F.R. § 53.6091-1 26 C.F.R. § 53.6107-1

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
General requirement of return, statement, or list
26 U.S.C. § 6011
Identifying numbers
26 U.S.C. § 6109
Rules and regulations
26 U.S.C. § 7805
Extension of time for filing returns
26 U.S.C. § 6081