Except as provided in § 1.6091-3 (relating to certain international income tax returns) and § 1.6091-4 (relating to exceptional cases):
(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 any person assigned the responsibility to receive returns at the local Internal Revenue Service office that serves the legal residence or principal place of business of the person required to make the return.
(2) An individual employed on a salary or commission basis who is not also engaged in conducting a commercial or professional enterprise for profit on his own account does not have a “principal place of business” within the meaning of this section.
(b) Corporations. Except as provided in paragraph (c) of this section, income tax returns of corporations shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office that serves the principal place of business or principal office or agency of the corporation.
(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 be so 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 any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office as provided in paragraph (a) of this section.
(2) Corporations. Returns of corporations which are filed by hand carrying shall be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office as provided in paragraph (b) of this section.
See § 301.6091-1 of this chapter (Regulations on Procedure and Administration) for provisions relating to the definition of hand carried.
(e) Amended returns. In the case of amended returns filed after April 14, 1968, except as provided in paragraph (d) of this section:
(1) Persons other than corporations. Amended returns of persons other than corporations shall be filed with the service center serving the legal residence or principal place of business of the person required to make the return.
(2) Corporations. Amended returns of corporations shall be filed with the service center serving the principal place of business or principal office or agency of the corporation.
(f) Returns of persons subject to a termination assessment. Notwithstanding paragraph (c) of this section:
(1) Persons other than corporations. Returns of persons other than corporations with respect to whom an assessment was made under section 6851(a) with respect to the taxable year shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office as provided in paragraph (a) of this section.
(2) Corporations. Returns of corporations with respect to whom an assessment was made under section 6851(a) with respect to the taxable year shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office as provided in paragraph (b) of this section.
(g) Returns of persons subject to a termination assessment. Notwithstanding paragraph (c) of this section, income tax returns of persons with respect to whom an income tax assessment was made under section 6852(a) with respect to the taxable year must be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office as provided in paragraphs (a) and (b) of this section.
[T.D. 6950, 33 FR 5356, Apr. 4, 1968, as amended by T.D. 7012, 34 FR 7690, May 15, 1969; T.D. 7495, 42 FR 33726, July 1, 1977; T.D. 7575, 43 FR 58816, Dec. 18, 1978; T.D. 8628, 60 FR 62210, Dec. 5, 1995; T.D. 9156, 69 FR 55744, Sept. 16, 2004; 69 FR 60222, Oct. 7, 2004]
Notes of Decisions
Cited in
20
cases (
2 in the last 5 years), 1977–2023 · leading case:
Dingman v. Comm'r, 2011 T.C. Memo. 116 (Tax Ct. 2011).
Dingman v. Comm'r, 2011 T.C. Memo. 116 (Tax Ct. 2011).
· cites it 28× “Section 1.6091-2(a)(1), Income Tax Regs. , provides that income *136 tax returns of individuals shall be filed with the district director for the internal revenue district of the taxpayer's residence.”
Swallows Holding, Ltd. v. Comm'r, 126 T.C. 96 (Tax Ct. 2006).
· cites it 4× “Since the enactment of the 1954 Code, a corporation generally must file its Federal income tax returns with the District Director for the internal revenue district in which *24 is located the corporation's principal place of business, principal office, or agency.”
Allnutt v. Comm'r, IRS, 523 F.3d 406 (4th Cir. 2008).
· cites it 3× “26 C.F.R. § 1.6091-2 (1997). The parties agree that since Allnutt’s returns were “hand-carried” and he was a Maryland resident at the time, he was required to file his returns with the Baltimore “district director (or with any person assigned the administrative supervision of an…”
United States v. Rex S. Taylor, 828 F.2d 630 (10th Cir. 1987).
· cites it 3× “The argument is made on the basis of 26 C.F.R. § 1.6091-2 (a)(2), which provides that: (2) An individual employed on a salary or commission basis who is not also engaged in conducting a commercial or professional enterprise for profit on his own account does not have a…”
Seaview Trading, LLC, Agk Inve v. Cir, 62 F.4th 1131 (9th Cir. 2023).
· cites it 3× “” 26 C.F.R. § 1.6091-2 (d)(1). Paragraph (a) refers to “the local Internal Revenue Service office that serves the legal residence or principal place of business of the person required to make the return.”
Allnutt v. Comm'r, 61 T.C.M. 1636 (Tax Ct. 1991).
· cites it 2× “His affidavit further states that the regulation at section 1.6091-2, Income Tax Regs.”
United States v. Steven Boitano, 796 F.3d 1160 (9th Cir. 2015).
“§ 6091 (b)(4) and 26 C.F.R. § 1.6091-2 , returns are deemed filed if they are electronically filed, mailed to the appropriate IRS service center, or hand-delivered to an agent authorized to receive them.”
United States v. Springer, 444 F. App'x 256 (10th Cir. 2011).
“2008), but 26 C.F.R. § 1.6091-2 (a) requires individuals to file returns with “any person assigned the responsibility to receive returns at the local Internal Revenue Service office that serves the legal residence .”
Congelliere v. Comm'r, 59 T.C.M. 709 (Tax Ct. 1990).
· cites it 2× “, which states that the return of a person who was subject to a termination assessment with respect *326 to the taxable year must file said return with the District Director and not with the Service Center.”
Pizzuto v. Internal Revenue Serv. (In Re Pizzuto), 384 B.R. 105 (Bankr. D.N.J. 2008).
“The Regulations provide that the tax return of an individual “shall be filed with any person assigned the responsibility to receive returns at the local Internal Revenue Service office that serves the legal residence or principal place of business of the person required to make…”
Seaview Trading, LLC, Agk Inve v. Cir, 34 F.4th 666 (9th Cir. 2022).
· cites it 3× “§ 6091 (b)(4) (2000) (allowing filing by hand- carrying to an appropriate internal revenue district); 26 C.F.R. § 1.6091-2 (d)(1) (allowing filing by hand- 14 SEAVIEW TRADING V.”
— 26 C.F.R. § 1.6091-2(d)(1) — 1 case
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