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�1.6091-2. Place for filing income tax returns.--
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(a) Individuals, estates and trusts.–-(1) Except
as provided in paragraph (c) of this section, income
tax returns of individuals, estates, and trusts shall
be filed with the district director for the internal
revenue district in which is located the legal
residence or principal place of business of the person
required to make the return, or, if such person has no
legal residence or principal place of business in any
internal revenue district, with the District Director
at Baltimore, Md. 21202.
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(c) Returns filed with service centers.--
Notwithstanding paragraphs (a) and (b) of this section,
whenever instructions applicable to income tax returns
provide that the returns be filed with a service
center, the returns must so be filed in accordance with
the instructions.
(d) Hand-carried returns.–-Notwithstanding
paragraphs (1) and (2) of section 6091(b) and paragraph
(c) of this section--
(1) Persons other than corporations.--Returns
of persons other than corporations which are filed
by hand carrying shall be filed with 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) as provided in paragraph (a) of this
section.
Thirty-one Hopkins Plaza is a permanent post of duty for the
Baltimore District Director.
To be a return for statute of limitations purposes, the
document “must honestly and reasonably be intended as such” by
the taxpayer. Florsheim Bros. Drygoods Co. v. United States, 280
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