-17-
for Form 1120-F, the Commissioner directed that “All foreign
corporations (whether or not engaged in a trade or business
within the U.S.) must file their return with the Internal Revenue
Service Center * * * [in] Philadelphia, Pennsylvania 19155”.
Previously, the instructions for Form 1120-F had stated that “All
foreign corporations (whether or not engaged in a trade or
business within the United States) must file their return with
the “Director of International Operations, Internal Revenue
Service Center, Washington, D.C. 20225”. See, e.g., the 1971
instructions for Form 1120-F.
The instructions for the subject returns state that
taxpayers must file their Forms 1120-F “with the Internal Revenue
Service Center, Philadelphia, PA 19255”. In accordance with
these instructions, petitioner filed the subject returns with the
Philadelphia Service Center.9
9 Sec. 7482(b)(1)(B) provides rules as to venue for appeal
by a corporation without a principal place of business, principal
office, or agency in a judicial circuit. In such a case, venue
is the United States Court of Appeals for the circuit in which is
located “the office to which was made the return of the tax in
respect of which the liability arises”. Id. Because petitioner
filed the subject returns in Philadelphia, Pa., an appeal of this
case would appear to be to the Court of Appeals for the Third
Circuit. As noted supra pp. 15-16, a foreign corporation such as
petitioner was required before the enactment of the 1954 Code to
file its Federal income tax returns at Baltimore, Md. Venue for
appeal in that case was the Court of Appeals for the Fourth
Circuit.
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