IRS Issues Notice Listing Addresses For Filing Elections, Statements.
MAR. 19, 2003
Notice 2003-19; 2003-1 C.B. 703
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2003-7154 (5 original pages)
- Tax Analysts Electronic Citation2003 TNT 54-19
Citations: Notice 2003-19; 2003-1 C.B. 703
PLACE FOR FILING CERTAIN ELECTIONS, STATEMENTS, RETURNS AND OTHER DOCUMENTS
Revoked by Notice 2010-53
Notice 2003-19
SECTION 1. PURPOSE
[1] Certain provisions of Title 26 of the Code of Federal Regulations direct taxpayers to file elections, statements, and other documents with offices or officials that have been eliminated in the recent Internal Revenue Service (Service) reorganization. This notice advises taxpayers of the proper address for filing certain elections, statements, and other documents with the Service as a result of the reorganization, including with respect to offices or officials that no longer exist as part of the reorganization. This notice, however, does not modify any existing delegation order and does not identify Service officials who currently are authorized to perform any action currently provided for in a regulation. Taxpayers should contact the Service if they have questions regarding who within the Service is authorized to perform any action currently provided for in a regulation with respect to a Service official or position that no longer exists as a result of the reorganization.
[2] This notice does not affect any filing prior to its issuance. Furthermore, although this notice does not modify the regulations identified herein, taxpayers should follow the filing instructions contained in the notice in order to ensure the timely receipt and processing of filings made with the Service. However, if a taxpayer files an election, statement, or document as directed in existing regulations, the Service will forward such election, statement, or document to its proper filing location.
[3] The Treasury Department and Service intend to issue revised regulations that will take into account the recent Service reorganization. In addition, until such time, the Service intends to periodically update taxpayers (through updated notices or other means of communication) regarding where elections, statements, and other documents should be filed.
SECTION 2. BACKGROUND
[4] Section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, 112 Stat. 686, requires the Commissioner of Internal Revenue to develop and implement a plan to reorganize the Service. As a result of this reorganization, the Service replaced the national, regional, and district structure with organizational units serving particular industries and groups of taxpayers.
[5] Existing regulations direct taxpayers to file certain elections, statements, and other documents with various national, regional, and district offices, and specify that certain Service officials or positions are authorized to perform certain actions. Some of these regulations pertain to elections, statements, and other documents that, because of a change in the law or other factor, are no longer required to be filed. Other regulations specify outdated places of filing (e.g., the Office of District Director), contain outdated filing instructions, lack specific filing addresses for elections, statements, and other documents that are currently required or permitted to be filed, or specify that certain actions are to be taken by Service officials or positions that no longer exist.
SECTION 3. FORMAT OF THIS NOTICE
[6] This notice lists the affected sections of the regulations, and provides the proper Service office for filing each election, statement, and other document required or permitted by the regulations. Section 4 of this notice is organized according to the Internal Revenue Code section under which the regulations were issued; section 5 provides the mailing addresses for the various Service offices, including the case processing site, listed in the notice; and section 6 provides a telephone number that taxpayers may call to obtain information regarding the location of the nearest Service office.
SECTION 4. REGULATIONS AND PLACE OF FILING ORGANIZED BY INTERNAL REVENUE CODE SECTION
_____________________________________________________________________
CODE SECTION
_____________________________________________________________________
Non-Code
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
50.8 Taxes Imposed on Certain Hydraulic Mining
PLACE OF FILING:
Cincinnati Submission Processing Center
_____________________________________________________________________
Non-Code
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
302.1-3 through 302.1-7 Taxes Under the International Claims
Settlement Act
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
Non-Code
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
303.1-4 through 303.1-7 Taxes Under the Trading With the Enemy
Act
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
43
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.43-3(a)(2) Petroleum Engineer's Certification of a Project
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
43
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.43-3(b)(2) Owner's Continued Certification of a Project
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
48
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.48-12(d)(7)(ii) Request for Extension of the Period of
Limitations
PLACE OF FILING:
IRS
Tax Credit Unit
Drop 607
P.O. Box 245
Bensalem, PA 19020
_____________________________________________________________________
167
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.167(d)-1 Agreement as to Useful Life and Rates of Depreciation
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
167
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.167(l)-1(h)(5) Depreciation on Qualified Public Utility
Property
PLACE OF FILING:
Cincinnati Submission Processing Center
_____________________________________________________________________
169
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.169-4 Election to Revoke Amortization Deduction
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
175
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.175-6 Treatment of Expenditures for Soil or Water Conservation
PLACE OF FILING:
Cincinnati Submission Processing Center
_____________________________________________________________________
180
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.180-2 Expenditures by Farmers for Fertilizer, etc.
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
243
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.243-4 Dividends Received Deduction
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
243
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.243-5 Effect of Election
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
302
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.302-4 Termination of Shareholder's Interest
PLACE OF FILING:
Section 302(c)(2)(A)(iii) agreement: attach to return
Notice of acquisition: Cincinnati or Ogden Submission
Processing Center
_____________________________________________________________________
332
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.332-4 Liquidations Covering More Than 1 Year
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
341
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.341-7 Certain Sales of Stock of Consenting Corporations
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
381
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.381(c)(25)-1 Deficiency Dividend of Qualified Investment
Entity
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
442
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.442-1(b) Change of Accounting Period
PLACE OF FILING:
Submission Processing Center where return was filed
_____________________________________________________________________
443
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.443-1(b)(2)(v) Computation of Tax for Short Period Return
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
451
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.451-6(b)(2) Requests for Revocation of Election to Include in
Gross Income Insurance Proceeds
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
503
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.503(c)-1 Future Status of Organizations Denied Exemption
PLACE OF FILING:
IRS
P.O. Box 192
Covington, KY 41012
_____________________________________________________________________
507
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.507-2 Termination of Private Foundation Status
PLACE OF FILING:
IRS
P.O. Box 192
Covington, KY 41012
_____________________________________________________________________
547
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.547-2 Deficiency Dividend
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
616
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.616-2 Election to Defer Development Expenditures
PLACE OF FILING:
Submission Processing Center where return was filed
_____________________________________________________________________
642
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.642(g)-1 Disallowance of Double Deduction
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
754
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.754-1(c)(1) Time and Manner of Making Election to Adjust Basis
of Partnership Property
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
856
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.856-6 REIT Election to Treat Property as Foreclosure Property
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
856
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.856-8 Revocation of REIT Election
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
860
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.860-2 Deficiency Dividend Deduction for Qualified Investment
Entity
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
863
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.863-3(b)(1), (3) and (e)(1) Allocation and Apportionment of
Income (election to use books and records method)
PLACE OF FILING:
Philadelphia Submission Processing Center
_____________________________________________________________________
863
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.863-3(e)(1) Allocation and Apportionment of Income (method
change requests)
PLACE OF FILING:
Philadelphia Submission Processing Center
_____________________________________________________________________
936
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.936-7(c) Revocation of Section 936 Election
PLACE OF FILING:
Philadelphia Submission Processing Center
_____________________________________________________________________
964
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.964-1(c)(3)(ii) Determination of Earnings and Profits of a
Foreign Corporation (method change statements)
PLACE OF FILING:
Philadelphia Submission Processing Center
_____________________________________________________________________
970
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.970-2 Election as to Date of Determining Investment in Export
Assets
PLACE OF FILING:
Philadelphia Submission Processing Center
_____________________________________________________________________
1375
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.1375-1(d)(2) Passive Investment Income of an S Corporation
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
1441
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.1441-4(b)(2)(v) Exemption from Withholding on Compensation for
Independent (and certain Dependent) Personal Services of a
Nonresident Alien (filing by withholding agent)
PLACE OF FILING:
Internal Revenue Service
International Section
P.O. Box 920
Bensalem, PA 19020-8518
_____________________________________________________________________
1502
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.1502-75(h)(1) Consolidated Return Made by Common Parent
Corporation
PLACE OF FILING:
Returns should be filed where the common parent would file a
separate return
_____________________________________________________________________
1563
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.1563-3(d)(2)(iv) Election Designating Group in which the
Corporation is to be Included
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
2016
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.2016-1 Recovery of Death Taxes Claimed as a Credit
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center
_____________________________________________________________________
2031
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.2031-6 Estate Tax-Valuation of Household & Personal Effects
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside U.S.: Philadelphia
Submission Processing Center
_____________________________________________________________________
2053
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.2053-3 Estate Tax-Deduction for Expenses of Administering
Estate
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center
_____________________________________________________________________
2053
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.2053-9 Estate Tax-Deduction for Certain State Death Taxes
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center
_____________________________________________________________________
2053
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.2053-10 Estate Tax-Deduction for Certain Foreign Death Taxes
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center
_____________________________________________________________________
2056A
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.2056A-2 Requirements for Qualified Domestic Trusts
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
2056A
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.2056A-11 Filing Requirements & Payment of IRC § 2056A
Estate Tax
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center
_____________________________________________________________________
2701
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
25.2701-4 Accumulated Qualified Payments
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center
_____________________________________________________________________
6012
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6012-1(a)(5) Individuals Required to Make Returns of Income
PLACE OF FILING:
Submission Processing Center where return will be filed
_____________________________________________________________________
6012
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6012-2 Corporations Required to Make Returns of Income
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
6032
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6032-1 Returns of Banks for Common Trust Funds
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
6036
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6036-1 Notice Required of Executor, Receiver, or Other
Fiduciary
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6039
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6039-2(b)(2) Time for Furnishing Statements (to Participants
in Certain Stock Option Plans) See Code section 6039(a) as to nature
of participant statements, as 1.6039-2(b)(2) has not yet been amended
to reflect current law.
PLACE OF FILING:
IRS -- Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
_____________________________________________________________________
6043
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6043-1 Returns Requiring Corporate Dissolution or Liquidation
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
6044
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6044-4 Exemption for Certain Consumer Cooperatives
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
6050J
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6050J-1T Information Returns Relating to Foreclosure of
Security
PLACE OF FILING:
Ogden Submission Processing Center
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.6091-1 Estate Tax -- Place of Filing of Returns & Documents
PLACE OF FILING:
Returns and other forms should be mailed to the address
specified in the form or instructions.
Other documents should be mailed to: Taxpayers domiciled in
the U.S.: Cincinnati Submission Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
Hand-carried returns, forms, or other documents should be filed
with the local Service office (see section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
25.6091-1 Gift Tax -- Place for Filing Returns and Other Documents
PLACE OF FILING:
Returns and other forms should be mailed to the address
specified in the form or instructions.
Other documents should be mailed to: Taxpayers domiciled in
the U.S.: Cincinnati Submission Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
Hand-carried returns, forms, or other documents should be filed
with the local Service office (see section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
31.6091-1 Place for Filing Returns
PLACE OF FILING:
Returns should be mailed to the address specified in the form or
instructions. Hand-carried returns should be filed with the local
Service office (see section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
40.6091-1 Excise Tax -- Place for Filing Returns
PLACE OF FILING:
Returns should be mailed to the address specified in the form or
instructions. Hand-carried returns should be filed with the local
Service office (see section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
41.6091-1 Place for Filing Returns
PLACE OF FILING:
Returns should be mailed to the address specified in the form or
instructions. Hand-carried returns should be filed with the local
Service office (see section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
44.6091-1 Place for Filing Returns
PLACE OF FILING:
Returns should be mailed to the address specified in the form or
instructions. Hand-carried returns should be filed with the local
Service office (see section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
55.6091-1 Place for Filing Chapter 44 Tax Returns
PLACE OF FILING:
Returns should be mailed to the address specified in the form or
instructions. Hand-carried returns should be filed with the local
Service office (see section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
156.6091-1 Place for Filing Chapter 54 (Greenmail) Tax Returns
PLACE OF FILING:
Returns should be mailed to the address specified in the form or
instructions. Hand-carried returns should be filed with the local
Service office (see section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6091-1 Place for Filing Returns or Other Documents
PLACE OF FILING:
Returns and other forms should be mailed to the address
specified in the form or instructions. Other documents should be
mailed to the Case Processing Site. Hand-carried returns, forms, or
other documents should be filed with the local Service office (see
section 6 of this notice).
_____________________________________________________________________
6091
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6091-2 Place for Filing Income Tax Returns
PLACE OF FILING:
Returns should be mailed to the address specified in the form or
instructions. Hand-carried returns should be filed with the local
Service office (see section 6 of this notice).
_____________________________________________________________________
6104
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6104(a)-5(a) Withholding of Information from Public
Inspection by Applicant for Tax Exempt Status
PLACE OF FILING:
IRS
P.O. Box 192
Covington, KY 41012
_____________________________________________________________________
6161
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6161-1 Extension of Time for Paying Tax or Deficiency
PLACE OF FILING:
Cincinnati or Ogden Submission Processing Center
_____________________________________________________________________
6161
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.6161-1(b) Extension of Time for Paying Tax Shown on the
Return
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
_____________________________________________________________________
6161
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
25.6161-1 Gift Tax -- Extension of Time for Paying Tax or
Deficiency
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
_____________________________________________________________________
6161
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.6161-2 Extension of Time for Paying Deficiency in Tax
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center
_____________________________________________________________________
6163
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.6163-1 Estate Tax -- Extension of Time for Paying Tax
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
_____________________________________________________________________
6164
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6164-1 Extension of Time for Payment of Taxes by Corporation
With Carryback
PLACE OF FILING:
Cincinnati or Ogden Submission Processing Center
_____________________________________________________________________
6164
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
1.6164-8 Corporations -- Payments on Termination
PLACE OF FILING:
Cincinnati or Ogden Submission Processing Center
_____________________________________________________________________
6165
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.6165-1 Estate Tax-Bonds Where Time to Pay has Been Extended
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
_____________________________________________________________________
6166A
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.6166A-1 Estate Tax-Extension of Time to Pay
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
_____________________________________________________________________
6324B
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.6324B-1 Special Lien for Additional Estate Tax Attributable
to Farm Value
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6325
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
20.6325-1 Estate Tax-Release of Lien or Partial Discharge of
Property
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
_____________________________________________________________________
6325
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6325-1 Application for Certificate of Discharge of Property
from Lien
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6326
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6326-1 Appeal of Erroneous Filing of Lien
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6334
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6334-3 Determination of Exempt Amount
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6334
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6334-4 Verified Statements
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6337
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6337-1 Right to Redeem Property Before or After Sale
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6343
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6343-1 Request for Release of Levy
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6343
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6343-2 Request for Return of Property Wrongfully Levied Upon
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6501
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6501(o)-2 Special Rules for Partnership Items of Federally
Registered Partnerships
PLACE OF FILING:
Cincinnati or Ogden Submission Processing Center
_____________________________________________________________________
6679
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6679-1 Failure to File Returns Regarding Foreign
Corporations or Partnerships
PLACE OF FILING:
Philadelphia Submission Processing Center
_____________________________________________________________________
6724
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6724-1 Reasonable Cause
PLACE OF FILING:
Cincinnati or Ogden Submission Processing Center
_____________________________________________________________________
6863
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6863-1 Stay of Collection of Jeopardy Assessments
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
6863
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.6863-2 Collection of Jeopardy Assessment, Stay of Sale of
Property
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
7001
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7001-1 License to Collect Foreign Items
PLACE OF FILING:
Submission Processing Center where return will be filed.
_____________________________________________________________________
7101
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7101-1 Form of Bond and Surety Required
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
7102
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7102-1 Single Bond in Lieu of Multiple Bonds
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
7406
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7406-1 Disposition of Judgments and Moneys Received
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
7425
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7425-2 Discharge of Liens, Nonjudicial Sales
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
7430
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7430-1(d)(1)(i) Exhaustion of Administrative Remedies
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
7432
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7432-1 Civil Damages for Failure to Release Lien
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
7433
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7433-1 Civil Damages for Unauthorized Collection Actions
PLACE OF FILING:
Case Processing Site
_____________________________________________________________________
7507
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7507-9 Exemption of Insolvent Banks from Tax
PLACE OF FILING:
Cincinnati or Ogden Submission Processing Center
_____________________________________________________________________
7517
_____________________________________________________________________
REGULATION SECTION AND DESCRIPTION:
301.7517-1 Estate and Gift Tax -- Determination of Value
PLACE OF FILING:
Taxpayers domiciled in the U.S.: Cincinnati Submission
Processing Center
Taxpayers domiciled outside the U.S.: Philadelphia
Submission Processing Center.
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7623
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REGULATION SECTION AND DESCRIPTION:
301.7623-1 Rewards for Information
PLACE OF FILING:
Case Processing Site
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SECTION 5. MAILING ADDRESSES FOR SERVICE OFFICES LISTED IN THIS NOTICE
[7] Taxpayers required or permitted to file elections, statements, or other documents with the Cincinnati Submission Processing Center should mail the election, statement, or other document to the following address:
Cincinnati Submission Processing Center
Cincinnati, OH 45999
[8] Taxpayers required or permitted to file elections, statements, or other documents with the Ogden Submission Processing Center should mail the election, statement, or other document to the following address:
Ogden Submission Processing Center
P.O. Box 9941
Ogden, UT 84409
[9] Taxpayers required or permitted to file elections, statements, or other documents with the Philadelphia Submission Processing Center should mail the election, statement, or other document to the following address:
Philadelphia Submission Processing Center
P.O. Box 245
Bensalem, PA 19020
[10] Taxpayers required or permitted to file elections, statements, or other documents with a Case Processing Site should mail the election, statement, or other document to the appropriate address indicated in the following chart:
Taxpayers located in: Mail Election, Statement, or
Other Document to:
Maine, Massachusetts, New Hampshire, Internal Revenue Service
Vermont, Connecticut, Rhode Island Case Processing, Stop 41125
P.O. Box 9112
Boston, MA 02203
New York Internal Revenue Service
Case Processing
10 Metrotech Center
625 Fulton Street
Brooklyn, NY 11201
Pennsylvania and New Jersey Internal Revenue Service
Case Processing
P.O. Box 12041
600 Arch Street
Philadelphia, PA 19106
Delaware, Maryland, Virginia, Internal Revenue Service
North Carolina, South Carolina Case Processing
31 Hopkins Plaza, Room 1108
Baltimore, MD 21201
Florida Internal Revenue Service
Case Processing, Stop 4900
400 West Bay Street
Jacksonville, FL 32202
Michigan, Ohio, Kentucky, Internal Revenue Service
West Virginia Case Processing
P.O. Box 330500, Stop 25
Detroit, MI 48232-6500
Illinois, Indiana, Wisconsin Internal Revenue Service
Case Processing, Stop 4040CHI
230 S. Dearborn Street
Chicago, IL 60604
Georgia, Alabama, Mississippi, Internal Revenue Service
Louisiana, Arkansas, Tennessee Case Processing, Stop 35
810 Broadway Street
Nashville, TN 37203-3876
Minnesota, North Dakota, South Internal Revenue Service
Dakota, Iowa, Nebraska, Missouri, Case Processing, Stop 4020
Kansas 316 N. Robert Street
St. Paul, MN 55101
Texas and Oklahoma Internal Revenue Service
Case Processing, MS:4023 DAL
1100 Commerce Street
Dallas, TX 75242
Montana, Wyoming, Colorado, Utah, Internal Revenue Service
Nevada, New Mexico, Arizona Case Processing, Stop 4800 DEN
600 17th Street
Denver, CO 80204
Northern and Central California Internal Revenue Service
except for Oxnard, including the Case Processing
following counties: 1301 Clay Street, Suite 880S
Alameda, Alpine, Amador, Butte, Oakland, CA 94612-5210
Calaveras, Colusa, Nevada, Contra
Costa, Del Norte, El Dorado, Glenn,
Humboldt, Lake, Lassen, Marin, Placer,
Mendocino, Modoc, Napa, Plumas,
Sacramento, Shasta, San Francisco,
San Joaquin, San Mateo, Sierra,
Siskiyou, Solano, Sonoma, Sutter,
Tehema, Trinity, Yolo, Yuba, Fresno,
Inyo, Kern, Kings, Madera, Merced,
Mono, Monterey, San Benito, Santa
Clara, Stanislaus, Tulare, Tuolumne
Southern California south of Los Internal Revenue Service
Angeles, including the following Case Processing
Counties: P.O. Box 30214
Imperial, Orange, San Diego, San Laguna Niguel, CA 92607
Bernardino, Riverside and the
Carson area in Los Angeles
Los Angeles and Oxnard, including Internal Revenue Service
the following counties: Case Processing, Stop 4002
Los Angeles, San Luis Obispo, Santa 300 N. Los Angeles Street
Barbara, Ventura Los Angeles, CA 90012
Alaska, Hawaii, Idaho, Washington, Internal Revenue Service
Oregon Case Processing, M/S W155
915 2nd Avenue
Seattle, WA 98174
SBSE Taxpayers outside of the United Internal Revenue Service
States Case Processing
P.O. Box 12041
600 Arch Street
Philadelphia, PA 19106
LMSB Taxpayers outside of the United Internal Revenue Service
States Case Processing
31 Hopkins Plaza, Room 1108
Baltimore, MD 21201
SECTION 6. OBTAINING INFORMATION FOR LOCATION OF SERVICE OFFICES WHERE ELECTIONS, STATEMENTS, RETURNS, AND OTHER DOCUMENTS CAN BE FILED BY PERSONAL DELIVERY.
[11] Taxpayers required to file elections, statements, returns, and other documents who are permitted to file by personal delivery with a Service office may obtain information regarding the location of the nearest Service office by calling the Service's toll-free number (1-800-829-1040).
SECTION 7. EFFECTIVE DATE
[12] This notice is effective for elections, statements, and other documents filed on or after April 7, 2003.
SECTION 8. DRAFTING INFORMATION
[13] The principal author of this notice is Michael E. Hara of the Office of Associate Chief Counsel (Procedure and Administration).
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2003-7154 (5 original pages)
- Tax Analysts Electronic Citation2003 TNT 54-19
