n-2010-53.pdf

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# Part III - Administrative, Procedural, and Miscellaneous

# Revocation of Notice 2003-19

Notice 2010-53

## PURPOSE

This notice revokes Notice 2003-19, 2003-1 C.B. 703.

### DISCUSSION

#### SECTION 1. BACKGROUND

Section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. No. 105-206, 112 Stat. 686, ("RRA 1998") required the Commissioner of
Internal Revenue to develop and implement a plan to reorganize the Service. As part of
this reorganization, the Service replaced the national, regional, and district structure
with organizational units that serve particular industries and groups of taxpayers.

At the time the Service was reorganized, existing regulations directed taxpayers
to file certain elections, statements, returns, and other documents with various national,
regional, and district offices that the Service abolished during the reorganization. Some
of those regulations specified what later became outdated places of filing due to the
reorganization (e.g., the Office of District Director), contained outdated filing
instructions, or lacked specific filing addresses for documents that, at the time, were
required or permitted to be filed. Accordingly, the Service published Notice 2003-19,

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2003-1 C.B. 703, Place of Filing Certain Elections, Statements, Returns, and Other
Documents, to advise taxpayers of the proper addresses to file these documents with
the Service as a result of the reorganization.

##### SECTION 2. DISCUSSION

Since its publication, many of the locations that Notice 2003-19 lists for taxpayers
to file documents have changed and are now inaccurate. Accordingly, Notice 2003-19
is revoked and taxpayers should no longer rely on it to determine where to file the
documents listed therein. Instead, the location to file many of the documents listed in
Notice 2003-19 can be found on the IRS website, irs.gov, or in current IRS forms,
instructions to forms, and publications. For those documents where the location to file
is not listed on an existing IRS webpage, or in an IRS form, instruction, or publication, a
new IRS webpage will list where to file that particular document. To access this new
webpage, type http://www.irs.gov/ into the address box on your Internet browser. Once
the webpage opens, click "Contact IRS" on the toolbar at the top and click "IRS Mailing
Addresses ("Where To File")". Then click "Where to File Certain Elections, Statements,
Returns, and Other Documents". Or you may type

http://www.irs.gov/file/article/0, id=224931,00.html into the address box on your Internet
browser. This webpage describes where to file all of the documents listed in Notice
2003-19, except those documents for which addresses already can be found on irs.gov,
or in current IRS forms, instructions to forms, or publications. If additional assistance is
needed taxpayers may contact an IRS representative at the appropriate telephone
numbers listed below.

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Type of Taxpayer

Phone number to call for assistance in determining where to file document

Individuals

1-800-829-1040 Monday-Friday: 7:00 AM-10:00 PM your local time (Alaska and Hawaii follow Pacific time)

Businesses

1-800-829-4933 Monday-Friday: 7:00 AM-10:00 PM your local time (Alaska and Hawaii follow Pacific time)

Exempt Organizations, Retirement Plan Administrators, and Government Entities

1-877-829-5500 Monday-Friday: 7:00 AM-5:30 PM Central Time

For people with hearing impairments

1-800-829-4059 (TDD) Monday-Friday: 7:00 AM-10:00 PM your local time (Alaska and Hawaii follow Pacific time)

In addition, taxpayers required to file elections, statements, returns, and other
documents may obtain assistance at one of the IRS Taxpayer Assistance Centers.
Information regarding the location of the nearest office can be found at
http://www.irs.gov/localcontacts/index.html.

#### SECTION 3. EFFECTIVE DATE

The notice is effective for elections, statements, returns, and other documents filed on
or after August 2, 2010.

EFFECT ON OTHER DOCUMENTS

Notice 2003-19, 2003-1 C.B. 703, Place of Filing Certain Elections, Statements,
Returns, and Other Documents, is revoked.

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##### DRAFTING INFORMATION

The principal author of this notice is Melissa Segal of the Office of Associate Chief
Counsel (Procedure & Administration). For further information regarding this notice
contact Melissa Segal on (202) 622-7950 (not a toll-free call).