[Federal Register Volume 69, Number 179 (Thursday, September 16, 2004)]
[Rules and Regulations]
[Pages 55743-55747]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-19478]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 20, 25, 31, 40, 41, 44, 53, 55, 156, and 301

[TD 9156]
RIN 1545-BB00


Place for Filing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

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SUMMARY: This document contains final regulations that update obsolete 
references in the existing regulations under section 6091 of the 
Internal Revenue Code (Code) regarding the place for filing hand-
carried returns and other documents. These final regulations reflect 
changes in the organizational structure of the IRS but do not make 
substantive changes to taxpayers' current ability to hand carry returns 
to a local IRS office.

DATES: These final regulations are effective September 16, 2004.

FOR FURTHER INFORMATION CONTACT: Emly B. Berndt of the Office of the 
Associate Chief Counsel (Procedure and Administration), Administrative 
Provisions and Judicial Practice, (202) 622-4940 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION:

Background and Explanation of Provisions

    This document contains final regulations that amend 26 CFR parts 1, 
20, 25, 31, 40, 41, 44, 53, 55, 156, and 301 with respect to the place 
for filing returns and other documents under section 6091 of the Code. 
These final regulations reflect the changes in the IRS organizational 
structure following the Internal Revenue Service Restructuring and 
Reform Act of 1998 (112 Stat. 685). These final regulations specify 
where the IRS now accepts hand-carried returns in a manner consistent 
with the instructions in Notice 2003-19 (2003-1 C.B. 703) and do not 
make any substantive changes to a taxpayer's ability to hand carry 
returns to a local IRS office.
    These final regulations remove the examples under Sec.  1.6091-
4(a)(4), which are obsolete due to various amendments to the Code, and 
add an example in their place that illustrates the application of the 
rules in Sec.  1.6091-4(a)(2) and (3) to a current provision of the 
Code. These final regulations also include one citation correction in 
sect; 1.6091-1(b). In certain cases, these final regulations cross 
reference regulations that contain references to obsolete IRS offices 
or titles. Taxpayers in those cases should continue to follow any 
updated instructions in other published guidance. See, e.g., Notice 
2003-19.

Special Analyses

    It has been determined that these final regulations are not a 
significant regulatory action as defined in Executive Order 12866. 
Therefore, a regulatory assessment is not required. It has been 
determined that section 553(b) of the administrative Procedure Act (5 
U.S.C. chapter 5) does not apply to these final regulations for two 
reasons. First, these final regulations reflect changes in the 
organizational structure of the IRS and are rules concerning agency 
organization, procedure, or practice that are exempted from the notice 
and comment requirement of 5 U.S.C. 553. Second, for good cause, 
Treasury and the IRS have determined that notice and public procedure 
are impracticable, unnecessary, and contrary to the public interest 
because these final regulations do not make substantive changes to 
taxpayers' current ability to hand carry returns to a local IRS office. 
Instead, these final regulations replace obsolete references to IRS 
organizations and titles with updated references that are sufficiently 
flexible to take into account future changes to IRS structure or 
operations. In addition, these final regulations reflect existing 
instructions given to taxpayers with respect to the hand-carrying of 
returns. Because no notice of proposed rulemaking is required, the 
provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do 
not apply. Pursuant to section 7805(f) of the Code, these final 
regulations were submitted four weeks prior to filing with the Office 
of the Federal Register to the Chief Counsel for Advocacy of the Small 
Business Administration for comment on their impact on small business.

Drafting Information

    The principal authors of these final regulations are Ann M. Kramer 
and Emly B. Berndt of the Office of the Associate Chief Counsel 
(Procedure and Administration), Administrative Provisions and Judicial 
Practice Division.

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 20

    Estate taxes, Reporting and recordkeeping requirements.

26 CFR Part 25

    Gift taxes, Reporting and recordkeeping requirements.

26 CFR Part 31

    Employment taxes, Income taxes, Penalties, Pensions, Railroad 
retirement, Reporting and recordkeeping requirements, Social security, 
Unemployment compensation.

26 CFR Part 40

    Excise taxes, Reporting and recordkeeping requirements.

26 CFR Part 41

    Excise taxes, Motor vehicles, Reporting and recordkeeping 
requirements.

26 CFR Part 44

    Excise taxes, Gambling, Reporting and recordkeeping requirements.

26 CFR Part 53

    Excise taxes, Foundations, Investments, Lobbying, Reporting and 
recordkeeping requirements.

26 CFR Part 55

    Excise taxes, Investments, Reporting and recordkeeping 
requirements.

26 CFR Part 156

    Excise tax on greenmail, Reporting and recordkeeping requirements.

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Amendments to the Regulations

0
Accordingly, 26 CFR parts 1, 20, 25, 31, 40, 41, 44, 53, 55, 156, and 
301 are to be amended as follows:

[[Page 55744]]

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read, in 
part, as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  1.6091-1(b)  [Amended]

0
Par. 2. Section 1.6091-1 is amended as follows:
0
1. Paragraph (b)(1) is amended by removing the reference ``1.6031-1'' 
and adding ``1.6031(a)-1'' in its place.
0
2. Paragraph (b)(5) is amended by removing the language ``paragraph (d) 
of Sec.  1.6035-1 and paragraph (d) of Sec.  1.6035-2'' and adding 
``Sec.  1.6035-1'' in its place.
0
3. Paragraph (b)(8) is amended by removing the language ``paragraph (d) 
of Sec.  1.6042-1 and''.
0
4. Paragraph (b)(11) is amended by removing the language ``paragraph 
(b) of Sec.  1.6044-1, and'' and the parenthetical ``(relating to 
returns for calendar years after 1962)''.
0
5. Paragraph (b)(12) is amended by removing the language ``(e)'' and 
adding ``(j)(2)'' in its place.

0
Par. 3. Section 1.6091-2 is amended as follows:
0
1. The introductory text is amended by removing the parenthetical 
``(relating to income tax returns required to be filed with the 
Director of International Operations)'' and adding the parenthetical 
``(relating to certain international income tax returns)'' in its 
place.
0
2. Paragraph (a)(1) is revised.
0
3. Paragraph (b) is amended by removing the language ``the district 
director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive returns in 
the local Internal Revenue Service office that serves'' in its place.
0
4. Paragraph (d)(1) is revised.
0
5. Paragraph (d)(2), first sentence, is amended by removing the 
language ``the district director (or with any person assigned the 
administrative supervision of an area, zone or local office 
constituting a permanent post of duty within the internal revenue 
district of such director)'' and adding ``any person assigned the 
responsibility to receive hand-carried returns in the local Internal 
Revenue Service office'' in its place.
0
6. Paragraph (e)(1) is amended by removing the language ``internal 
revenue district referred to in paragraph (a) of this section'' and 
adding ``legal residence or principal place of business of the person 
required to make the return'' in its place.
0
7. Paragraph (e)(2) is amended by removing the language ``internal 
revenue district referred to in paragraph (b) of this section'' and 
adding ``principal place of business or principal office or agency of 
the corporation'' in its place.
0
8. Paragraph (f)(1) is amended by removing the language ``the district 
director'' and adding ``any person assigned the responsibility to 
receive returns in the local Internal Revenue Service office'' in its 
place.
0
9. Paragraph (f)(2) is amended by removing the language ``the district 
director'' and adding ``any person assigned the responsibility to 
receive returns in the local Internal Revenue Service office'' in its 
place.
0
10. Paragraph (g) is amended by removing the language ``the district 
director'' and adding ``any person assigned the responsibility to 
receive returns in the local Internal Revenue Service office'' in its 
place.
    The revisions read as follows:


Sec.  1.6091-2  Place for filing income tax returns.

    (a) Individuals, estates, and trusts. (1) Except as provided in 
paragraph (c) Sec.  f this section, income tax returns of individuals, 
estates, and trusts shall be filed with any person assigned the 
responsibility to receive returns at the local Internal Revenue Service 
office that serves the legal residence or principal place of business 
of the person required to make the return.
* * * * *
    (d) * * *
    (1) Persons other than corporations. Returns of persons other than 
corporations 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 as provided in paragraph (a) 
of this section.
* * * * *
0
Par. 4. Section 1.6091-3 is amended by revising the section heading and 
introductory text to read as follows:


Sec.  1.6091-3  Filing certain international income tax returns.

    The following income tax returns shall be filed as directed in the 
applicable forms and instructions:
* * * * *
0
Par. 5. Section 1.6091-4 is amended as follows:
0
1. Paragraph heading for (a) is amended by removing the language 
``district other than required district'' and adding ``office other 
than required office'' in its place.
0
2. Paragraph (a)(1) is amended by removing the language ``internal 
revenue district'' and adding ``Internal Revenue Service office'' in 
its place.
0
3. Paragraph (a)(2), first sentence is amended by removing the language 
``a director of''.
0
4. Paragraph (a)(2), first sentence is amended by removing the language 
``the director'' and adding ''that service center'' in its place.
0
5. Paragraph (a)(2), first sentence is amended by removing the language 
``with him'' and adding ``there'' in its place.
0
6. Paragraph (a)(2), second sentence is amended by removing the 
language ``director of a''.
0
7. Paragraph (a)(3)(i) is amended by removing the language ``the 
director of''.
0
8. Paragraph (a)(3)(i) is amended by removing the language ``district 
director'' and adding ``members of the office'' in its place.
0
9. Paragraph (a)(3)(ii) is amended by removing the language ``director 
of a''.
0
10. Paragraph (a)(3)(iii) is amended by removing the language 
``director of a''.
0
11. Paragraph (a)(4) is revised.
0
12. Paragraph (b) is amended by removing the language ``district'' and 
adding ``Internal Revenue Service office'' in its place.
    The revision reads as follows:


Sec.  1.6091-4  Exceptional cases.

    (a) * * *
    (4) The application of paragraphs (a)(2) and (3) of this section 
may be illustrated by the following example:

    Example. The Commissioner has authorized the Internal Revenue 
Service Center, Philadelphia, Pennsylvania (for all purposes except 
venue), to receive Form 1120. Except for that authorization, A, a 
corporation with its principal place of business in Greensboro, 
North Carolina, is required to file its Form 1120 for Year X with 
the Internal Revenue Service Center, Atlanta, Georgia. In addition, 
A may file an election to defer development expenditures paid or 
incurred in Year X. Under Sec.  1.616-2(e)(2) and applicable 
published guidance (in this case Notice 2003-19 (2003-1 C.B. 703)) 
that statement of election must be filed with the service center 
that serves A's principal place of business where A filed its income 
tax return. A may make that election on its income tax return or by 
filing it separately. Under paragraph (a)(2) of this section, A may 
send its Form 1120 to either the Internal Revenue Service Center, 
Philadelphia, Pennsylvania, or to the Internal Revenue Service 
Center, Atlanta, Georgia. If A files its statement of election 
separately from its income tax return for Year X, then the statement 
of election is not a proper attachment to A's income tax return and 
A should send the statement of election to the Internal Revenue 
Service Center, Atlanta, Georgia (with which A must, without regard 
to paragraph (a)(2) of this section, file its income tax return), no 
later than the time prescribed for filing Form 1120 for Year X 
(including extensions).
* * * * *

[[Page 55745]]

PART 20--ESTATE TAXES

0
Par. 6. The authority citation for part 20 continues to read, in part, 
as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  20.6091-1  [Amended]

0
Par. 7. Section 20.6091-1 is amended as follows:
0
1. Paragraph (a)(1) is amended by removing the language ``district'' 
and adding ``location'' in its place.
0
2. Paragraph (a)(2) is amended by removing the language ``The district 
director (or with any person assigned the administrative supervision of 
an area, zone or local office constituting a permanent post of duty 
within an internal revenue district of such director) in whose 
district'' and adding ``Any person assigned the responsibility to 
receive returns in the local Internal Revenue Service office serving 
the location in which'' in its place.
0
3. Paragraph (b) is amended by removing the language ``the Director of 
International Operations, Washington, DC, depending upon the place'' 
and adding ``as'' in its place.


Sec.  20.6091-2  [Amended]

0
Par. 8. Section 20.6091-2 is amended by removing the language 
``internal revenue district'' and adding ``local Internal Revenue 
Service office'' in its place.

PART 25--GIFT TAXES

0
Par. 9. The authority citation for part 25 continues to read, in part, 
as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  25.6091-1  [Amended]

0
Par. 10. Section 25.6091-1 is amended as follows:
0
1. Paragraph (a), first sentence is amended by removing the language 
``the district director for the district in which the legal residence 
or principal place of business of the donor is located'' and adding 
``any person assigned the responsibility to receive returns in the 
local Internal Revenue Service office that serves the legal residence 
or principal place of business of the donor'' in its place.
0
2. Paragraph (a), second sentence is amended by removing the language 
``located in an internal revenue district, the gift tax return shall be 
filed with the district director for the internal revenue district in 
which the donor's principal place of business is located'' and adding 
``served by a local Internal Revenue Service office, the gift tax 
return shall be filed with any person assigned the responsibility to 
receive returns in that office'' in its place.
0
3. Paragraph (b), second sentence is amended by removing the language 
``the district director (or with any person assigned the administrative 
supervision of an area, zone or local office constituting a permanent 
post of duty within an internal revenue district of such director)'' 
and adding ``any person assigned the responsibility to receive hand-
carried returns in the local Internal Revenue Service office'' in its 
place.
0
4. Paragraph (c) is amended by removing the language ``which is located 
in an internal revenue district'' and adding ``in the United States'' 
in its place.
0
5. Paragraph (c) is further amended by removing the language ``the 
Director of International Operations, Washington, D.C., depending upon 
the place'' and adding ``as'' in its place.


Sec.  25.6091-2  [Amended]

0
Par. 11. Section 25.6091-2 is amended by removing the language 
``internal revenue district'' and adding ``local Internal Revenue 
Service office'' in its place.

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

0
Par. 12. The authority citation for part 31 continues to read, in part, 
as follows:

    Authority: 26 U.S.C. 7805 * * *

0
Par. 13. Section 31.6091-1 is amended as follows:
0
1. Paragraph (a), first sentence is amended by removing the language 
``The'' and adding ``Except as provided in paragraph (c) of this 
section, the'' in its place.
0
2. Paragraph (a) is further amended by removing from the first sentence 
the language ``the district director for the internal revenue district 
in which is located'' and adding ``any person assigned the 
responsibility to receive returns in the local Internal Revenue Service 
office that serves'' in its place, and removing the last sentence.
0
3. Paragraph (b) is amended by removing the language ``the district 
director for the district in which is located'' and adding ``any person 
assigned the responsibility to receive returns in the local Internal 
Revenue Service office that serves'' in its place.
0
4. Paragraph (c) is revised.
0
5. Paragraph (e)(1) is amended by removing the language ``the district 
director (or with any person assigned the administrative supervision of 
an area, zone or local office constituting a permanent post of duty 
within the internal revenue district of such director)'' and adding 
``any person assigned the responsibility to receive hand-carried 
returns in the local Internal Revenue Service office'' in its place.
0
6. Paragraph (e)(2) is amended by removing the language ``the district 
director (or with any person assigned the administrative supervision of 
an area, zone or local office constituting a permanent post of duty 
within the internal revenue district of such director)'' and adding 
``any person assigned the responsibility to receive hand-carried 
returns in the local Internal Revenue Service office'' in its place.
0
7. Paragraph (e)(3)(i) is amended by removing the language ``in any 
internal revenue district'' and adding ``served by a local Internal 
Revenue Service office'' in its place.
0
8. The heading for paragraph (f) is amended by removing the language 
``district other than required district'' and adding ``office other 
than required office'' in its place.
0
9. Paragraph (f) is amended by removing the language ``internal revenue 
district'' and adding ``local Internal Revenue Service office'' in its 
place.
0
10. Paragraph (g) is amended by removing the language ``internal 
revenue district'' and adding ``local Internal Revenue Service office'' 
in its place.
    The revision reads as follows:


Sec.  31.6091-1  Place for filing returns.

* * * * *
    (c) Returns of taxpayers outside the United States. The return of a 
person (other than a corporation) outside the United States having no 
legal residence or principal place of business in the United States, or 
the return of a corporation having no principal place of business or 
principal office or agency in the United States, shall be filed with 
the Internal Revenue Service, Philadelphia, Pennsylvania 19255, or as 
otherwise directed in the applicable forms and instructions.
* * * * *

PART 40--EXCISE TAX PROCEDURAL REGULATIONS

0
Par. 14. The authority citation for part 40 continues to read, in part, 
as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  40.6091-1  [Amended]

0
Par. 15. Section 40.6091-1 is amended as follows:
0
1. Paragraph (b)(1) is amended by removing the language ``the district 
director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive hand-carried 
returns in the local Internal Revenue Service office that serves'' in 
its place.

[[Page 55746]]

0
2. Paragraph (b)(2) is amended by removing the language ``the district 
director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive hand-carried 
returns in the local Internal Revenue Service office that serves'' in 
its place.

0
3. Paragraph (c) is amended by removing the language ``instructions of 
the district director requiring that filing'' and adding ``forms and 
instructions, or other published guidance'' in its place.

PART 41--EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

0
Par. 16. The authority citation for part 41 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.


Sec.  41.6091-1  [Amended]

0
Par. 17. Section 41.6091-1 is amended as follows:
0
1. Paragraph (b)(1) is amended by removing the language ``the 
Commissioner in the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive hand-carried 
returns in the local Internal Revenue Service office that serves'' in 
its place.
0
2. Paragraph (b)(2) is amended by removing the language ``the 
Commissioner in the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive hand-carried 
returns in the local Internal Revenue Service office that serves'' in 
its place.

PART 44--EXCISE TAXES AND GAMBLING

0
Par. 18. The authority citation for part 44 continues to read, in part, 
as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  44.6091-1  [Amended]

0
Par. 19. Section 44.6091-1 is amended as follows:
0
1. Paragraph (a), first sentence is amended by removing the language 
``A'' and adding ``Except as provided in paragraph (b) of this section, 
a'' in its place.
0
2. Paragraph (a), first sentence is further amended by removing the 
language ``the district director of internal revenue for the district 
in which is located'' and adding ``any person assigned the 
responsibility to receive returns in the local Internal Revenue Service 
office that serves'' in its place.
0
3. Paragraph (a) is amended by removing the second sentence.
0
4. Paragraph (b) is amended by removing the language ``any internal 
revenue district'' and adding ``the United States'' in its place.
0
5. Paragraph (b) is further amended by removing the language 
``Director, International Operations Division, Internal Revenue 
Service, Washington, DC 20225'' and adding ``Internal Revenue Service 
Center, Cincinnati, Ohio 45999, or as otherwise directed in the 
applicable forms and instructions'' in its place.
0
6. Paragraph (d) is amended by removing the language ``the district 
director (or with any person assigned the administrative supervision of 
an area, zone or local office constituting a permanent post of duty 
within the internal revenue district of such director)'' and adding 
``any person assigned the responsibility to receive hand-carried 
returns in the local Internal Revenue Service office'' in its place.

PART 53--FOUNDATION AND SIMILAR EXCISE TAXES

0
Par. 20. The authority citation for part 53 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.


Sec.  53.6091-1  [Amended]

0
Par. 21. Section 53.6091-1 is amended as follows:
0
1. Paragraph (a) is amended by removing the language ``the district 
director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive returns in 
the local Internal Revenue Service office that serves'' in its place.
0
2. Paragraph (b) is amended by removing the language ``the district 
director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive returns in 
the local Internal Revenue Service office that serves'' in its place.
0
3. Paragraph (c), second sentence is amended by removing the language 
``the district director (or with any person assigned the administrative 
supervision of an area, zone or local office constituting a permanent 
post of duty within the internal revenue district of such director)'' 
and adding ``any person assigned the responsibility to receive hand-
carried returns in the local Internal Revenue Service office'' in its 
place.
0
4. Paragraph (d) is amended by removing the language ``the district 
director'' and adding ``any person assigned the responsibility to 
receive returns in the local Internal Revenue Service office'' in its 
place.


Sec.  53.6091-2  [Amended]

0
Par. 22. Section 53.6091-2 is amended by removing the language 
``internal revenue district'' and adding ``local Internal Revenue 
Service office'' in its place.

PART 55--EXCISE TAXES AND INVESTMENTS

0
Par. 23. The authority citation for part 55 continues to read, in part, 
as follows:

    Authority: Secs. 6001, 6011, 6071, 6091, and 7805 * * *


Sec.  55.6091-1  [Amended]

0
Par. 24. Section 55.6091-1 is amended as follows:
0
1. Paragraph (a) is amended by removing the language ``the district 
director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive returns in 
the local Internal Revenue Service office serving'' in its place.
0
2. Paragraph (b), second sentence is amended by removing the language 
``the district director (or with any person assigned the administrative 
supervision of an area, zone or local office constituting a permanent 
post of duty within an internal revenue district of such director)'' 
and adding ``any person assigned the responsibility to receive hand-
carried returns in the local Internal Revenue Service office'' in its 
place.


Sec.  55.6091-2  [Amended]

0
Par. 25. Section 55.6091-2 is amended by removing the language 
``internal revenue district'' and adding ``local Internal Revenue 
Service office'' in its place.

PART 156--EXCISE TAX ON GREENMAIL

0
Par. 26. The authority citation for part 156 continues to read, in 
part, as follows:

    Authority: Secs. 6001, 6011, 6061, 6071, 6091, 6161, and 7805 * 
* *

0
Par. 27. Section 156.6091-1 is amended as follows:
0
1. Paragraph (a) is amended by removing the language ``the district 
director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive returns in 
the local Internal Revenue Service office that serves'' in its place.
0
2. Paragraph (b) is amended by removing the language ``the district 
director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive returns in 
the local Internal Revenue Service office that serves'' in its place.
0
3. Paragraph (c) is amended by removing the language ``the district

[[Page 55747]]

director for the internal revenue district in which is located'' and 
adding ``any person assigned the responsibility to receive returns in 
the local Internal Revenue Service office that serves'' in its place.
0
4. Paragraph (d) is revised.
0
5. Paragraph (e), second sentence is amended by removing the language 
``the district director (or with any person assigned the administrative 
supervision of an area, zone or local office constituting a permanent 
post of duty within an internal revenue district of such director)'' 
and adding ``any person assigned the responsibility to receive hand-
carried returns in the local Internal Revenue Service office'' in its 
place.
    The revision reads as follows:


Sec.  156.6091-1  Place for filing chapter 54 (Greenmail) tax returns.

* * * * *
    (d) Returns of taxpayers outside the United States. The return of a 
person (other than a partnership or a corporation) outside the United 
States having no legal residence or principal place of business or 
agency in the United States, or the return of a partnership or a 
corporation having no principal place of business or principal office 
or agency in the United States, shall be filed with the Internal 
Revenue Service, Philadelphia, PA 19255, or as otherwise directed in 
the applicable forms and instructions.
* * * * *


Sec.  156.6091-2  [Amended]

0
Par. 28. Section 156.6091-2 is amended by removing the language ``with 
any internal revenue district'' and adding ``in any local Internal 
Revenue Service office'' in its place.

PART 301--PROCEDURE AND ADMINISTRATION

0
Par. 29. The authority citation for part 301 continues to read, in 
part, as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  301.6091-1  [Amended]

0
Par. 30. Section 301.6091-1 is amended as follows:
0
1. Paragraph (b)(1), first sentence is amended by removing the language 
``the district director (or with any person assigned the administrative 
supervision of an area, zone or local office constituting a permanent 
post of duty within the internal revenue district of such director) for 
the internal revenue district in which is located'' and adding ``any 
person assigned the responsibility to receive hand-carried returns in 
the local Internal Revenue Service office that serves'' in its place.
0
2. Paragraph (b)(1), first sentence is further amended by removing the 
language ``internal revenue district in which was'' and adding ``local 
Internal Revenue Service office serving'' in its place.
0
3. Paragraph (b)(1), last sentence is amended by removing the language 
``(i) with the Office of International Operations, by hand carrying to 
such Office, or (ii) with the office of the assistant regional 
commissioner (alcohol and tobacco tax) by hand carrying to such 
office'' and adding in its place the language ``with an office of the 
Alcohol and Tobacco Tax and Trade Bureau, by hand carrying as specified 
in regulations of the Alcohol and Tobacco Tax and Trade Bureau, see, 27 
CFR chapter I, subchapter F''.
0
4. Paragraph (b)(2) is amended by removing the language ``the district 
director (or with any person assigned the administrative supervision of 
an area, zone or local office constituting a permanent post of duty 
within the internal revenue district of such director) for the internal 
revenue district in which is located'' and adding ``any person assigned 
the responsibility to receive hand-carried returns in the local 
Internal Revenue Service office that serves'' in its place.
0
5. Paragraph (b)(2), last sentence is amended by removing the language 
``(i) with the Office of International Operations, by hand carrying to 
such Office, or (ii) with the office of the assistant regional 
commissioner (alcohol and tobacco tax) by hand carrying to such 
office'' and adding in its place the language ``with an office of the 
Alcohol and Tobacco Tax and Trade Bureau, by hand carrying as specified 
in regulations of the Alcohol and Tobacco Tax and Trade Bureau, see, 27 
CFR chapter I, subchapter F''.
0
6. Paragraph (c) is amended by removing the language ``district 
director'' and adding ``any person assigned the responsibility to 
receive hand-carried returns in the local Internal Revenue Service 
office'' in its place.

Mark E. Matthews,
Deputy Commissioner for Services and Enforcement.
    Approved: July 13, 2004.
Gregory F. Jenner,
Acting Assistant Secretary of the Treasury.
[FR Doc. 04-19478 Filed 9-15-04; 8:45 am]
BILLING CODE 4830-01-P