Treasury Regulations, Subchapter D, Sec. 156.6091-2
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Sec. 156.6091-2 Exceptional cases
Notwithstanding the provisions of §156.6091–1, the Commissioner may permit the filing of any tax return under chapter 54 (Greenmail) of the Code in any local Internal Revenue Service office.
[T.D. 8379, 56 FR 65685, Dec. 18, 1991, as amended by T.D. 9156, 69 FR 55747, Sept. 16, 2004]
