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INTERNAL REVENUE CODE OF 1954 PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS Sec. 6091. Place for filing returns or other documents.
SEC. 6091. PLACE FOR FILING RETURNS OR OTHER DOCUMENTS. (a) GENERAL RULE. — W h e n not otherwise provided for by this
title, the Secretary or his delegate shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations. (b) T A X R E T U R N S. — I n the case of returns of tax required under authority of part II of this subchapter— (1) INDIVIDUALS.—Returns (other than corporation returns) shall be made to the Secretary or his delegate in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe. (2) CORPORATIONS.—Returns of corporations shall be made to the Secretary or his delegate in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe. (3) E S T A T E TAX RETURNS.—Returns of estate tax required under section 6018 shall be made to the Secretary or his delegate in the internal revenue district in which was the domicile of the decedent at the time of his death or, if there was no such domicile in an internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe. (4) EXCEPTIONAL CASES.—Notwithstanding paragraph (1), (2),
or (3) of this subsection, the Secretary or his delegate may permit a return to be filed in any internal revenue district, and may require the return of any officer or employee of the Treasury Department to be filed in any internal revenue district selected by the Secretary or his delegate.
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