Treasury Regulations, Subchapter D, Sec. 157.6071-1
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Sec. 157.6071-1 Time for filing returns
(a) In general. Except as provided in paragraph (b) of this section, returns required by §157.6011–1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction.
(b) Returns relating to structured settlement payment rights received before February 19, 2003. Returns required by §157.6011–1 that relate to structured settlement payment rights received on or before February 19, 2003, must be filed on or before May 20, 2003.
