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CFR Citation
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Required Document
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Send To This Address
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| 1.48-12(d)(7)(ii) |
Request for Extension of the Period of Limitations |
Internal Revenue Service
2970 Market Street 4-E08.141
LIH Unit - Mail Stop E-08.143
Philadelphia, PA 19104 |
| 1.167(d)-1 |
Agreement as to Useful Life and Rates of Depreciation |
Obsolete - This was listed in prior Notice 2003-19. The document is no longer required to be filed |
| 1.169-4(b)(1) |
Election to Discontinue or Revoke Amortization Deduction
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Send to same address taxpayer sends tax return |
| 1.243-5 |
Effect of Election |
File where corporation's return is filed |
| 1.302-4 |
Termination of Shareholder's Interest |
Attach to the shareholder's return. See instructions to shareholder's return for further information
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| 1.332-4 |
Liquidations Covering More Than 1 Year |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201 |
| 1.341-7 |
Certain Sales of Stock of Consenting Corporations |
Obsolete - This was listed in prior Notice 2003-19. The document is no longer required to be filed |
| 1.443-1(b)(2)(v) |
Computation of Tax for Short Return Period |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
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| 1.616-(2)(e)(2) |
Election to Defer Development Expenditures |
Submission Processing Center where return was filed |
| 1.642(g)-1 |
Disallowance of Double Deduction |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 1.754-(1)(c)(1) |
Time and Manner of Making Election to Adjust Basis of Partnership Property |
File at IRS Submission Processing Center where partnership's return is filed |
| 1.856-6(g) |
REIT Election to Treat Property as Foreclosure Property |
Attach to return |
| 1.863-3(b)(1), (3), and (e)(1) |
Allocation and Apportionment of Income (election to use books and records method) |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84409
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| 1.863-3(e)(1) |
Allocation and Apportionment of Income (method change requests) |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84409
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| 1.936-7(d) - replaces 1.936-7(c) |
Revocation of Section 936 Election |
If revoked under the blanket revocation, attach to the return and file at address in the forms and instructions.
All other requests filed at:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
|
| 1.964-1(c)(3)(ii) |
Determination of Earnings and Profits of a Foreign Corporation (method change statements) |
Attach to the controlling domestic shareholder's tax return and send to address shown in tax return instructions |
| 1.970-2 |
Election as to Date of Determining Investment in Export Assets |
File where the corporation files its return |
| 1.1375-1(d)(2) |
Passive Investment Income of an S Corporation |
File at IRS Submission Processing Center where return is filed |
| 1.6091-2 |
Place for Filing Income Tax Returns |
File at address listed in the forms or instructions |
| 1.6164-8 |
Corporations - Payments on Termination |
IRS Submission Processing Center where the corporation files its income tax return |
| 20.2016-1 |
Recovery of Death Taxes Claim as Credit |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.2031-6 |
Estate Tax - Valuation of Household and Personal Effects |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.2053-3(b)(1) |
Estate Tax - Deduction for Expenses of Administering Estate |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.2053-9 |
Estate Tax - Deduction for Certain State Death Taxes |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.2053-10 |
Estate Tax - Deduction for Certain Foreign Death Taxes |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.6091-1 |
Estate Tax - Place of Filing of Returns and Documents |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.6161-2 |
Extension of Time for Paying Deficiency in Tax |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.6165-1 |
Estate Tax Bonds Where Time to Pay Has Been Extended |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.6166A-1 |
Estate Tax - Extension of Time to Pay |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 20.6324B-1 |
Special Lien for Additional Tax Attributable to Farm Value |
IRS Advisory Estate Tax Group, 55 South Market Street, San Jose, CA 94113 |
| 31.6091-1 |
Place for Filing Returns |
File at address listed in the forms or instructions. If the instructions state to file with the SSA, then the form should be filed with the SSA
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| 40.6091-1 |
Excise Tax - Place for Filing Returns |
File at address listed in the forms or instructions |
| 41.6091-1 |
Place for Filing Returns |
File at address listed in the forms or instructions |
| 44.6091-1 |
Place for Filing Returns |
File at address listed in the forms or instructions |
| 50.8 |
Taxes Imposed on Certain Hydraulic Mining |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 55.6091-1 |
Place for Filing Chapter 44 Tax Returns |
File at address listed in the forms or instructions |
| 301.6091-1 |
Place for Filing Returns or Other Documents |
File at address listed in the forms or instructions |
| 301.6326-1(d)(2) |
Appeal of Erroneous Filing of Lien |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.6334-3 |
Determination of Exempt Amount (Form 668-W) |
Address shown on page 1 of Form 668-W, "Notice of Levy on Wages, Salary, and Other Income" |
| 301.6334-4 |
Verified Statements |
Address shown on page 1 of Form 668-W, "Notice of Levy on Wages, Salary, and Other Income" |
| 301.6337-1(c) |
Right to Redeem Property Before or After Sale |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.6343-1(c)(1) |
Request for Release of Levy (Form 9423) |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.6343-2T(b)(1) |
Request for Return of Property Wrongfully Levied Upon |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.6501(o)-2(c)(1) |
Special Rules for Partnership Items of Federally Registered Partnerships |
IRS Submission Processing Center where the partnership files its return |
| 301.6679-1 |
Failure to File Returns Regarding Foreign Corporations or Partnerships (Forms 5713, 8865) |
Reasonable cause for failure to file Form 5713: Attach to Form 5713 return
Reasonable cause for failure to file Form 8865: Attach to Form 8865
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| 301.6724-1 |
Reasonable Cause |
IRS Service Center where the taxpayer filed the return
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| 301.6863-1 |
Stay of Collection of Jeopardy Assessments |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.6863-2 |
Collection of Jeopardy Assessment, Stay of Sale of Property |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.7001-1 |
License to Collect Foreign Items |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.7101-1 |
Form of Bond and Surety Required |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.7102-1 |
Single Bond in Lieu of Multiple Bonds |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301-7406-1 |
Disposition of Judgments and Moneys Received |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301-7425-2 |
Discharge of Liens, Non-Judicial Sales |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.7430-1(d)(1)(i) |
Exhaustion of Administrative Remedies |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301.7433-1 |
Civil Damages for Unauthorized Collection Actions |
IRS Advisory Group. Refer to Publication 4235 to determine the proper Advisory Group |
| 301-7507-9(e) |
Exemption of Insolvent Banks from Tax |
IRS Submission Processing Center where the return is filed |
| 301.7517-1 |
Estate and Gift - Determination of Value |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
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| 302.1-3 through 302.1-7 |
Taxes under the International Claims Settlement Act |
Individuals:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Estate, Gift, or Excise Tax Returns:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
Others:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84409
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| 303.1-4 through 303.1-7 |
Taxes under the Trading with the Enemy Act |
Individuals:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Estate, Gift, or Excise Tax Returns:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
Others:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84409
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