Tax Informaion - Federal Register / Vol. 69, No. 179 / Thursday, September 16, 2004 / Rules and Regulations 55743 Background and Explanation of Provisions This document contains final regulations that amend 26 CFR parts 1, 20, 25, 31, 40, 41, 44, 53, 55, 156, a

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Federal Register / Vol. 69, No. 179 / Thursday, September 16, 2004 / Rules and Regulations 55743

Background and Explanation of
Provisions

This document contains final
regulations that amend 26 CFR parts 1,
20, 25, 31, 40, 41, 44, 53, 55, 156, and
301 with respect to the place for filing
returns and other documents under
section 6091 of the Code.

These final regulations reflect the changes in the
IRS organizational structure following
the Internal Revenue Service
Restructuring and Reform Act of 1998
(112 Stat. 685).

It has been determined that these final
regulations are not a significant
regulatory action as defined in
Executive Order 12866.

Therefore, a regulatory assessment is not required.

It has been determined that section 553(b)
of the administrative Procedure Act (5
U.S.C. chapter 5) does not apply to these
final regulations for two reasons.

First,
these final regulations reflect changes in
the organizational structure of the IRS
and are rules concerning agency
organization, procedure, or practice that
are exempted from the notice and
comment requirement of 5 U.S.C. 553.

Second, for good cause, Treasury and
the IRS have determined that notice and
public procedure are impracticable,
unnecessary, and contrary to the public
interest...

Instead,
these final regulations replace obsolete
references to IRS organizations and
titles with updated references that are
sufficiently flexible to take into account
future changes to IRS structure or
operations.

PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read, in part, as
follows:
Authority: 26 U.S.C. 7805 * * *

§ 1.6091–1(b) [Amended]

1. The introductory text is amended by
removing the parenthetical ‘‘(relating to
income tax returns required to be filed
with the Director of International
Operations)’’ and adding the
parenthetical ‘‘(relating to certain
international income tax returns)’’ in its
place.

3. Paragraph (b) is amended by
removing the language ‘‘the district
director for the internal revenue district
in which is located’’ and adding ‘‘any
person assigned the responsibility to
receive returns in the local Internal
Revenue Service office that serves’’ in its
place.

5. Paragraph (d)(2), first sentence, is
amended by removing the language ‘‘the
district director (or with any person
assigned the administrative supervision
of an area, zone or local office
constituting a permanent post of duty
within the internal revenue district of
such director)’’ and adding ‘‘any person
assigned the responsibility to receive
hand-carried returns in the local Internal
Revenue Service office’’ in its place.

6. Paragraph (e)(1) is amended by
removing the language ‘‘internal revenue
district referred to in paragraph (a) of this
section’’ and adding ‘‘legal residence or
principal place of business of the person
required to make the return’’ in its place.

7. Paragraph (e)(2) is amended by
removing the language ‘‘internal revenue
district referred to in paragraph (b) of this
section’’ and adding ‘‘principal place of
business or principal office or agency of
the corporation’’ in its place.

8. Paragraph (f)(1) is amended by
removing the language ‘‘the district
director’’ and adding ‘‘any person
assigned the responsibility to receive
returns in the local Internal Revenue
Service office’’ in its place.

9. Paragraph (f)(2) is amended by
removing the language ‘‘the district
director’’ and adding ‘‘any person
assigned the responsibility to receive
returns in the local Internal Revenue
Service office’’ in its place.

10. Paragraph (g) is amended by
removing the language ‘‘the district
director’’ and adding ‘‘any person
assigned the responsibility to receive
returns in the local Internal Revenue
Service office’’ in its place.

The revisions read as follows:
§ 1.6091–2 Place for filing income tax
returns.

(a) Individuals, estates, and trusts. (1)
Except as provided in paragraph (c) § f
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.

§ 1.6091–3 Filing certain international
income tax returns.

The following income tax returns
shall be filed as directed in the
applicable forms and instructions:

Par. 5. Section 1.6091–4 is amended as
follows:

1. Paragraph heading for (a) is
amended by removing the language
‘‘district other than required district’’
and adding ‘‘office other than required
office’’ in its place.

2. Paragraph (a)(1) is amended by
removing the language ‘‘internal revenue
district’’ and adding ‘‘Internal Revenue
Service office’’ in its place.

[Etc....]

3. Paragraph (a)(2), first sentence is
amended by removing the language ‘‘a
director of’’.

4. Paragraph (a)(2), first sentence is
amended by removing the language ‘‘the
director’’ and adding ’’that service
center’’ in its place.

5. Paragraph (a)(2), first sentence is
amended by removing the language
‘‘with him’’ and adding ‘‘there’’ in its
place.

6. Paragraph (a)(2), second sentence is
amended by removing the language
‘‘director of a’’.

7. Paragraph (a)(3)(i) is amended by
removing the language ‘‘the director of’’.

8. Paragraph (a)(3)(i) is amended by
removing the language ‘‘district
director’’ and adding ‘‘members of the
office’’ in its place.

9. Paragraph (a)(3)(ii) is amended by
removing the language ‘‘director of a’’.

10. Paragraph (a)(3)(iii) is amended by
removing the language ‘‘director of a’’.

11. Paragraph (a)(4) is revised.

12. Paragraph (b) is amended by
removing the language ‘‘district’’ and
adding ‘‘Internal Revenue Service office’’
in its place.

PART 20—ESTATE TAXES
Par. 6. The authority citation for part
20 continues to read, in part, as follows:
Authority: 26 U.S.C. 7805 * * *
§ 20.6091–1 [Amended]

Par. 7. Section 20.6091–1 is amended
as follows:
1. Paragraph (a)(1) is amended by
removing the language ‘‘district’’ and
adding ‘‘location’’ in its place.

PART 25—GIFT TAXES
PART 31—EMPLOYMENT TAXES AND
COLLECTION OF INCOME TAX AT
SOURCE
PART 40—EXCISE TAX PROCEDURAL
REGULATIONS
PART 41—EXCISE TAX ON USE OF
CERTAIN HIGHWAY MOTOR
VEHICLES
PART 44—EXCISE TAXES AND
GAMBLING
PART 53—FOUNDATION AND SIMILAR
EXCISE TAXES

[Etc....throughout]

is amended by
removing the language

‘‘the district
director for the internal revenue district
in which is located’’
and adding

‘‘any
person assigned the responsibility to
receive returns in the local Internal
Revenue Service office that serves’’
in its place.

[Etc...throughout, e.g., as follows]

is amended by
removing the language... and adding...in its
place.

[Other examples...]

is amended by

removing the language ‘‘any internal
revenue district’’ and adding ‘‘the United
States’’ in its place.

removing the language
‘‘district other than required district’’
and adding ‘‘office other than required
office’’ in its place.

removing the language ‘‘internal revenue
district’’ and adding ‘‘Internal Revenue
Service office’’ in its place.

removing the language ‘‘a
director of’’.

removing the language ‘‘the
director’’ and adding ’’that service
center’’ in its place.

removing the language
‘‘with him’’ and adding ‘‘there’’ in its
place.

removing the language
‘‘director of a’’

removing the language ‘‘the director of’’.

removing the language ‘‘district
director’’ and adding ‘‘members of the
office’’ in its place.

removing the language ‘‘district’’ and
adding ‘‘Internal Revenue Service office’’
in its place.

[Etc...]