Notwithstanding the provisions of § 53.6091-1 , the Commissioner may permit the filing of any Chapter 42 tax return in any local Internal Revenue Service office.
26 C.F.R. §53.6091-2
Notwithstanding the provisions of § 53.6091-1 , the Commissioner may permit the filing of any Chapter 42 tax return in any local Internal Revenue Service office.
26 C.F.R. §53.6091-2