Implements § 6091Open in workspace
Reg. § 55.6091-2 Exceptional cases.
26 CFR § 55.6091-2eCFR, current through 2026-07-14
Notwithstanding the provisions of , the Commissioner may permit the filing of any Chapter 44 tax return in any local Internal Revenue Service office.
[T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981. Redesignated by T.D. 8180, 53 FR 6148, Mar. 1, 1988, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]