n-03-19.pdf

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Part III - Administrative, Procedural, and Miscellaneous

Place for Filing Certain Elections, Statements, Returns and Other Documents

Notice 2003-19

SECTION 1. PURPOSE
Certain provisions of Title 26 of the Code of Federal Regulations direct taxpayers to file elections,
statements, and other documents with offices or officials that have been eliminated in the recent Internal
Revenue Service (Service) reorganization. This notice advises taxpayers of the proper address for filing
certain elections, statements, and other documents with the Service as a result of the reorganization,
including with respect to offices or officials that no longer exist as part of the reorganization. This notice,
however, does not modify any existing delegation order and does not identify Service officials who
currently are authorized to perform any action currently provided for in a regulation. Taxpayers should
contact the Service if they have questions regarding who within the Service is authorized to perform any
action currently provided for in a regulation with respect to a Service official or position that no longer
exists as a result of the reorganization.

This notice does not affect any filing prior to its issuance. Furthermore, although this notice does
not modify the regulations identified herein, taxpayers should follow the filing instructions contained in the
notice in order to ensure the timely receipt and processing of filings made with the Service. However, if a
taxpayer files an election, statement, or document as directed in existing regulations, the Service will
forward such election, statement, or document to its proper filing location.

The Treasury Department and Service intend to issue revised regulations that will take into
account the recent Service reorganization. In addition, until such time, the Service intends to periodically
update taxpayers (through updated notices or other means of communication) regarding where elections,
statements, and other documents should be filed.

SECTION 2. BACKGROUND
Section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L.
No. 105-206, 112 Stat. 686, requires the Commissioner of Internal Revenue to develop and implement a
plan to reorganize the Service. As a result of this reorganization, the Service replaced the national,
regional, and district structure with organizational units serving particular industries and groups of
taxpayers.

Existing regulations direct taxpayers to file certain elections, statements, and other documents
with various national, regional, and district offices, and specify that certain Service officials or positions
are authorized to perform certain actions. Some of these regulations pertain to elections, statements, and
other documents that, because of a change in the law or other factor, are no longer required to be filed.
Other regulations specify outdated places of filing (e.g., the Office of District Director), contain outdated
filing instructions, lack specific filing addresses for elections, statements, and other documents that are
currently required or permitted to be filed, or specify that certain actions are to be taken by Service
officials or positions that no longer exist.

SECTION 3. FORMAT OF THIS NOTICE
This notice lists the affected sections of the regulations, and provides the proper Service office for
filing each election, statement, and other document required or permitted by the regulations. Section 4 of
this notice is organized according to the Internal Revenue Code section under which the regulations were
issued; section 5 provides the mailing addresses for the various Service offices, including the case
processing site, listed in the notice; and section 6 provides a telephone number that taxpayers may call to
obtain information regarding the location of the nearest Service office.

2
SECTION 4. REGULATIONS AND PLACE OF FILING ORGANIZED BY INTERNAL REVENUE CODE
SECTION

CODE
SECTION
REGULATION
SECTION AND DESCRIPTION
PLACE OF FILING
Non-Code 50.8 Taxes Imposed on Certain Hydraulic
Mining
Cincinnati Submission Processing
Center
Non-Code 302.1-3 through 302.1-7 Taxes Under the
International Claims Settlement Act
Ogden Submission Processing Center
Non-Code 303.1-4 through 303.1-7 Taxes Under the
Trading With the Enemy Act
Ogden Submission Processing Center
43 1.43-3(a)(2) Petroleum Engineer’s Certification
of a Project
Ogden Submission Processing Center
43 1.43-3(b)(2) Owner’s Continued Certification of
a Project
Ogden Submission Processing Center
48 1.48-12(d)(7)(ii) Request for Extension of the
Period of Limitations
IRS
Tax Credit Unit
Drop 607
P.O. Box 245
Bensalem, PA 19020
167 1.167(d)-1 Agreement as to Useful Life and
Rates of Depreciation
Ogden Submission Processing Center
167 1.167(l)-1(h)(5) Depreciation on Qualified
Public Utility Property
Cincinnati Submission Processing
Center
169 1.169-4 Election to Revoke Amortization
Deduction
Ogden Submission Processing Center
175 1.175-6 Treatment of Expenditures for Soil or
Water Conservation
Cincinnati Submission Processing
Center
180 1.180-2 Expenditures by Farmers for Fertilizer,
etc.
Ogden Submission Processing Center
243 1.243-4 Dividends Received Deduction Ogden Submission Processing Center
243 1.243-5 Effect of Election Ogden Submission Processing Center
302 1.302-4 Termination of Shareholder’s Interest Section 302(c)(2)(A)(iii) agreement:
attach to return
Notice of acquisition
: Cincinnati or
Ogden Submission Processing Center
332 1.332-4 Liquidations Covering More Than 1
Year
Ogden Submission Processing Center
341 1.341-7 Certain Sales of Stock of Consenting
Corporations
Ogden Submission Processing Center
381 1.381(c)(25)-1 Deficiency Dividend of Qualified
Investment Entity
Ogden Submission Processing Center
442 1.442-1(b) Change of Accounting Period Submission Processing Center where
return was filed
443 1.443-1(b)(2)(v) Computation of Tax for Short
Period Return
Ogden Submission Processing Center
451 1.451-6(b)(2) Requests for Revocation of
Election to Include in Gross Income Insurance
Proceeds
Ogden Submission Processing Center
503 1.503(c)-1 Future Status of Organizations
Denied Exemption
IRS
P.O. Box 192
Covington, KY 41012

3
507 1.507-2 Termination of Private Foundation
Status
IRS
P.O. Box 192
Covington, KY 41012
547 1.547-2 Deficiency Dividend Ogden Submission Processing Center
616 1.616-2 Election to Defer Development
Expenditures
Submission Processing Center where
return was filed
642 1.642(g)-1 Disallowance of Double Deduction Case Processing Site
754 1.754-1(c)(1) Time and Manner of Making
Election to Adjust Basis of Partnership Property
Ogden Submission Processing Center
856 1.856-6 REIT Election to Treat Property as
Foreclosure Property
Ogden Submission Processing Center
856 1.856-8 Revocation of REIT Election Ogden Submission Processing Center
860 1.860-2 Deficiency Dividend Deduction for
Qualified Investment Entity
Ogden Submission Processing Center
863 1.863-3(b)(1), (3) and (e)(1) Allocation and
Apportionment of Income (election to use
books and records method)
Philadelphia Submission Processing
Center
863 1.863-3(e)(1) Allocation and Apportionment of
Income (method change requests)
Philadelphia Submission Processing
Center
936 1.936-7(c) Revocation of Section 936 Election Philadelphia Submission Processing
Center
964 1.964-1(c)(3)(ii) Determination of Earnings and
Profits of a Foreign Corporation (method
change statements)
Philadelphia Submission Processing
Center
970 1.970-2 Election as to Date of Determining
Investment in Export Assets
Philadelphia Submission Processing
Center
1375 1.1375-1(d)(2) Passive Investment Income of
an S Corporation
Ogden Submission Processing Center
1441 1.1441-4(b)(2)(v) Exemption from Withholding
on Compensation for Independent (and certain
Dependent) Personal Services of a
Nonresident Alien (filing by withholding agent)
Internal Revenue Service
International Section
P.O. Box 920
Bensalem, PA 19020-8518
1502 1.1502-75(h)(1) Consolidated Return Made by
Common Parent Corporation
Returns should be filed where the
common parent would file a separate
return
1563 1.1563-3(d)(2)(iv) Election Designating Group
in which the Corporation is to be Included

Ogden Submission Processing Center
2016 20.2016-1 Recovery of Death Taxes Claimed
as a Credit
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center
2031 20.2031-6 Estate Tax-Valuation of Household
& Personal Effects
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center

4
2053 20.2053-3 Estate Tax-Deduction for Expenses
of Administering Estate
Taxpayers domiciled in the U.S.
:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center
2053 20.2053-9 Estate Tax-Deduction for Certain
State Death Taxes
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center
2053 20.2053-10 Estate Tax-Deduction for Certain
Foreign Death Taxes
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center
2056A 20.2056A-2 Requirements for Qualified
Domestic Trusts
Case Processing Site
2056A 20.2056A-11 Filing Requirements & Payment
of IRC § 2056A Estate Tax
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center
2701 25.2701-4 Accumulated Qualified Payments Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center
6012 1.6012-1(a)(5) Individuals Required to Make
Returns of Income
Submission Processing Center where
return will be filed
6012 1.6012-2 Corporations Required to Make
Returns of Income
Ogden Submission Processing Center
6032 1.6032-1 Returns of Banks for Common Trust
Funds
Ogden Submission Processing Center
6036 301.6036-1 Notice Required of Executor,
Receiver, or Other Fiduciary
Case Processing Site
6039 1.6039-2(b)(2) Time for Furnishing Statements
(to Participants in Certain Stock Option Plans)
See Code section 6039(a) as to nature of
participant statements, as 1.6039-2(b)(2) has
not yet been amended to reflect current law.
IRS - Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
6043 1.6043-1 Returns Requiring Corporate
Dissolution or Liquidation
Ogden Submission Processing Center
6044 1.6044-4 Exemption for Certain Consumer
Cooperatives
Ogden Submission Processing Center
6050J 1.6050J-1T Information Returns Relating to
Foreclosure of Security
Ogden Submission Processing Center

5
6091 20.6091-1 Estate Tax–Place of Filing of
Returns & Documents
Returns and other forms should be
mailed to the address specified in the
form or instructions.
Other documents should be mailed to:
Taxpayers domiciled in the U.S.
:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
Hand-carried returns, forms, or other
documents should be filed with the
local Service office (see section 6 of
this notice).
6091 25.6091-1 Gift Tax–Place for Filing Returns
and Other Documents
Returns and other forms should be
mailed to the address specified in the
form or instructions.
Other documents should be mailed to:
Taxpayers domiciled in the U.S.
:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
Hand-carried returns, forms, or other
documents should be filed with the
local Service office (see section 6 of
this notice).
6091 31.6091-1 Place for Filing Returns Returns should be mailed to the
address specified in the form or
instructions. Hand-carried returns
should be filed with the local Service
office (see section 6 of this notice).
6091 40.6091-1 Excise Tax–Place for Filing Returns Returns should be mailed to the
address specified in the form or
instructions. Hand-carried returns
should be filed with the local Service
office (see section 6 of this notice).
6091 41.6091-1 Place for Filing Returns Returns should be mailed to the
address specified in the form or
instructions. Hand-carried returns
should be filed with the local Service
office (see section 6 of this notice).
6091 44.6091-1 Place for Filing Returns Returns should be mailed to the
address specified in the form or
instructions. Hand-carried returns
should be filed with the local Service
office (see section 6 of this notice).
6091 55.6091-1 Place for Filing Chapter 44 Tax
Returns
Returns should be mailed to the
address specified in the form or
instructions. Hand-carried returns
should be filed with the local Service
office (see section 6 of this notice).

6
6091 156.6091-1 Place for Filing Chapter 54
(Greenmail) Tax Returns
Returns should be mailed to the
address specified in the form or
instructions. Hand-carried returns
should be filed with the local Service
office (see section 6 of this notice).
6091 301.6091-1 Place for Filing Returns or Other
Documents
Returns and other forms should be
mailed to the address specified in the
form or instructions. Other
documents should be mailed to the
Case Processing Site. Hand-carried
returns, forms, or other documents
should be filed with the local Service
office (see section 6 of this notice).
6091 1.6091-2 Place for Filing Income Tax Returns Returns should be mailed to the
address specified in the form or
instructions. Hand-carried returns
should be filed with the local Service
office (see section 6 of this notice).
6104 301.6104(a)-5(a) Withholding of Information
from Public Inspection by Applicant for Tax
Exempt Status
IRS
P.O. Box 192
Covington, KY 41012
6161 1.6161-1 Extension of Time for Paying Tax or
Deficiency
Cincinnati or Ogden Submission
Processing Center
6161 20.6161-1(b) Extension of Time for Paying Tax
Shown on the Return
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
6161 25.6161-1 Gift Tax–Extension of Time for
Paying Tax or Deficiency
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
6161 20.6161-2 Extension of Time for Paying
Deficiency in Tax
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center
6163 20.6163-1 Estate Tax–Extension of Time for
Paying Tax
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
6164 1.6164-1 Extension of Time for Payment of
Taxes by Corporation With Carryback
Cincinnati or Ogden Submission
Processing Center
6164 1.6164-8 Corporations – Payments on
Termination
Cincinnati or Ogden Submission
Processing Center

7
6165 20.6165-1 Estate Tax–Bonds Where Time to
Pay has Been Extended
Taxpayers domiciled in the U.S.
:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
6166A 20.6166A-1 Estate Tax–Extension of Time to
Pay
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
6324B 20.6324B-1 Special Lien for Additional Estate
Tax Attributable to Farm Value
Case Processing Site
6325 20.6325-1 Estate Tax–Release of Lien or
Partial Discharge of Property
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
6325 301.6325-1 Application for Certificate of
Discharge of Property from Lien
Case Processing Site
6326 301.6326-1 Appeal of Erroneous Filing of Lien Case Processing Site
6334 301.6334-3 Determination of Exempt Amount

Case Processing Site
6334 301.6334-4 Verified Statements Case Processing Site
6337 301.6337-1 Right to Redeem Property Before
or After Sale
Case Processing Site
6343 301.6343-1 Request for Release of Levy Case Processing Site
6343 301.6343-2 Request for Return of Property
Wrongfully Levied Upon
Case Processing Site
6501 301.6501(o)-2 Special Rules for Partnership
Items of Federally Registered Partnerships
Cincinnati or Ogden Submission
Processing Center
6679 301.6679-1 Failure to File Returns Regarding
Foreign Corporations or Partnerships
Philadelphia Submission Processing
Center
6724 301.6724-1 Reasonable Cause Cincinnati or Ogden Submission
Processing Center
6863 301.6863-1 Stay of Collection of Jeopardy
Assessments
Case Processing Site
6863 301.6863-2 Collection of Jeopardy
Assessment, Stay of Sale of Property
Case Processing Site
7001 301.7001-1 License to Collect Foreign Items Submission Processing Center where
return will be filed.
7101 301.7101-1 Form of Bond and Surety Required Case Processing Site
7102 301.7102-1 Single Bond in Lieu of Multiple
Bonds
Case Processing Site
7406 301.7406-1 Disposition of Judgments and
Moneys Received
Case Processing Site
7425 301.7425-2 Discharge of Liens, Nonjudicial
Sales
Case Processing Site

8
7430 301.7430-1(d)(1)(i) Exhaustion of
Administrative Remedies
Case Processing Site
7432 301.7432-1 Civil Damages for Failure to
Release Lien
Case Processing Site
7433 301.7433-1 Civil Damages for Unauthorized
Collection Actions
Case Processing Site
7507 301.7507-9 Exemption of Insolvent Banks from
Tax
Cincinnati or Ogden Submission
Processing Center
7517 301.7517-1 Estate and Gift Tax–Determination
of Value
Taxpayers domiciled in the U.S.:
Cincinnati Submission Processing
Center
Taxpayers domiciled outside the U.S.
:
Philadelphia Submission Processing
Center.
7623 301.7623-1 Rewards for Information Case Processing Site

SECTION 5. MAILING ADDRESSES FOR SERVICE OFFICES LISTED IN THIS NOTICE
Taxpayers required or permitted to file elections, statements, or other documents with the
Cincinnati Submission Processing Center should mail the election, statement, or other document to the
following address:

Cincinnati Submission Processing Center
Cincinnati, OH 45999

Taxpayers required or permitted to file elections, statements, or other documents with the Ogden
Submission Processing Center should mail the election, statement, or other document to the following
address:
Ogden Submission Processing Center
P.O. Box 9941
Ogden, UT 84409

Taxpayers required or permitted to file elections, statements, or other documents with the
Philadelphia Submission Processing Center should mail the election, statement, or other document to the
following address:
Philadelphia Submission Processing Center
P.O. Box 245
Bensalem, PA 19020

Taxpayers required or permitted to file elections, statements, or other documents with a Case
Processing Site should mail the election, statement, or other document to the appropriate address
indicated in the following chart:

Taxpayers located in: Mail Election, Statement, or Other Document to:

Maine, Massachusetts, New Hampshire, Internal Revenue Service
Vermont, Connecticut, Rhode Island Case Processing, Stop 41125
P.O. Box 9112
Boston, MA 02203

New York Internal Revenue Service
Case Processing
10 Metrotech Center
625 Fulton Street
Brooklyn, NY 11201

9

Pennsylvania and New Jersey Internal Revenue Service
Case Processing
P.O. Box 12041
600 Arch Street
Philadelphia, PA 19106

Delaware, Maryland, Virginia, Internal Revenue Service
North Carolina, South Carolina Case Processing
31 Hopkins Plaza, Room 1108
Baltimore, MD 21201

Florida Internal Revenue Service
Case Processing, Stop 4900
400 West Bay Street
Jacksonville, FL 32202

Michigan, Ohio, Kentucky, Internal Revenue Service
West Virginia Case Processing
P.O. Box 330500, Stop 25
Detroit, MI 48232-6500

Illinois, Indiana, Wisconsin Internal Revenue Service
Case Processing, Stop 4040CHI
230 S. Dearborn Street
Chicago, IL 60604

Georgia, Alabama, Mississippi, Internal Revenue Service
Louisiana, Arkansas, Tennessee Case Processing, Stop 35
810 Broadway Street
Nashville, TN 37203-3876

Minnesota, North Dakota, South Internal Revenue Service
Dakota, Iowa, Nebraska, Missouri, Case Processing, Stop 4020
Kansas 316 N. Robert Street
St. Paul, MN 55101

Texas and Oklahoma Internal Revenue Service
Case Processing, MS:4023 DAL
1100 Commerce Street
Dallas, TX 75242

Montana, Wyoming, Colorado, Utah, Internal Revenue Service
Nevada, New Mexico, Arizona Case Processing, Stop 4800 DEN
600 17
th
Street
Denver, CO 80204

10
Northern and Central California except Internal Revenue Service
for Oxnard, including the following Case Processing
counties: 1301 Clay Street, Suite 880S
Alameda, Alpine, Amador, Butte, Calaveras, Oakland, CA 94612-5210
Colusa, Nevada, Contra Costa, Del Norte,
El Dorado, Glenn, Humboldt, Lake, Lassen,
Marin, Placer, Mendocino, Modoc, Napa,
Plumas, Sacramento, Shasta, San Francisco,
San Joaquin, San Mateo, Sierra, Siskiyou,
Solano, Sonoma, Sutter, Tehema, Trinity,
Yolo, Yuba, Fresno, Inyo, Kern, Kings,
Madera, Merced, Mono, Monterey, San Benito,
Santa Clara, Stanislaus, Tulare, Tuolumne

Southern California south of Los Angeles, Internal Revenue Service
including the following counties: Case Processing
Imperial, Orange, San Diego, San P.O. Box 30214
Bernardino, Riverside and the Carson Laguna Niguel, CA 92607
area in Los Angeles

Los Angeles and Oxnard, including Internal Revenue Service
the following counties: Case Processing, Stop 4002
Los Angeles, San Luis Obispo, Santa 300 N. Los Angeles Street
Barbara, Ventura Los Angeles, CA 90012

Alaska, Hawaii, Idaho, Washington, Internal Revenue Service
Oregon Case Processing, M/S W155
915 2
nd
Avenue
Seattle, WA 98174

SBSE Taxpayers outside of the United States Internal Revenue Service
Case Processing
P.O.Box 12041
600 Arch Street
Philadelphia, PA 19106

LMSB Taxpayers outside of the United States Internal Revenue Service
Case Processing
31 Hopkins Plaza, Room 1108
Baltimore, MD 21201

SECTION 6. OBTAINING INFORMATION FOR LOCATION OF SERVICE OFFICES WHERE
ELECTIONS, STATEMENTS, RETURNS, AND OTHER DOCUMENTS CAN BE FILED BY PERSONAL
DELIVERY.
Taxpayers required to file elections, statements, returns, and other documents who are permitted
to file by personal delivery with a Service office may obtain information regarding the location of the
nearest Service office by calling the Service’s toll-free number (1-800-829-1040).

SECTION 7. EFFECTIVE DATE
This notice is effective for elections, statements, and other documents filed on or after April 7,
2003.

SECTION 8. DRAFTING INFORMATION
The principal author of this notice is Michael E. Hara of the Office of Associate Chief Counsel
(Procedure and Administration).