Code of Federal Regulations · Section
§ 55.6091-1 — -1 Place For Filing Chapter 44 Tax Returns
26 C.F.R. § 55.6091-1
Except as provided in § 55.6091-2 (relating to exceptional cases):
(a) In general. Chapter 44 tax returns shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office serving the principal place of business or principal office or agency of the real estate investment trust or regulated investment company.
(b) Returns filed with service centers or by hand carrying. Notwithstanding paragraph (a) of this section, unless a return is filed by hand carrying, whenever instructions applicable to Chapter 44 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 any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office in accordance with paragraph (a) of this section.
Authorizing Statute
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Place for filing returns or other documents26 U.S.C. § 6091
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General requirement of return, statement, or list26 U.S.C. § 6011
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Time for filing returns and other documents26 U.S.C. § 6071
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Information returns of tax return preparers26 U.S.C. § 6060
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Extension of time for filing returns26 U.S.C. § 6081
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Time and place for paying tax shown on returns26 U.S.C. § 6151
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Identifying numbers26 U.S.C. § 6109